For the coming year, Paulson Computers Inc. expects to produce 144,000 computers. Of these, 63,900 will be consumer (personal) computers and 80,100 will be small business computers. Common fixed overhead is $1,699,700. Additional information for the coming year is as follows:

	Consumer	Small Business
	Computers	Computers
Price	$ 642	$ 1,675
Unit direct materials	490	1,182
Unit direct labor	90	308
Unit variable overhead	23	51
Unit variable selling expense	35	65
Total direct fixed overhead	120,300	349,300

Fixed selling and administrative expense for Paulson Computers is $2,960,900 per year.

Prepare a segmented variable-costing income statement for next year. The segments correspond to product lines: consumer computers and small business computers.

Segmented Variable-Costing Income Statement For the Coming Year Small Business Total Computers Computers $41.023.800.00 $134.167.500.00 $175.191.300.00 Sales Lessvariable expenses: Variable cost of goods sold Variable selling expense Contribution margin Less direct fixed expenses: Direct fixed overhead Segment margin Less common fixed expenses: Common fixed overhead (1,699,700.00) common selling and administrative Operating income