Gorman Nurseries Inc. grows poinsettias and fruit trees in a green house/nursery operation. The following information was provided for the coming year.

PoinsettiasFruit TreesSales$ 970,100$ 3,099,800Variable cost of goods sold460,5001,630,600Direct fixed overhead160,400200,000A sales commission of 3% of sales is paid for each of the two product lines. Direct fixed selling and administrative expense was estimated to be $145,900 for the poinsettia line and $87,400 for the fruit tree line.

Common fixed overhead for the nursery operation was estimated to be $799,800; common selling and administrative expense was estimated to be $450,700.

Required: segmented income statement for Gorman Nurseries for the coming year, using variable costing.