House Inc. recorded the following data for two of its operating divisions: Division A Division B Variable selling and administrative expenses A $80,000 B $110,000 Direct fixed manufacturing expenses A $44,000 B $120,000 Sales A $240,000 B $440,000 Direct fixed selling and administrative expenses A $36,000 B $90,000 Variable manufacturing expenses A $50,000 B $110,000 Common expenses for the period were $36,000. Required (A) make a segmented income statement for the company using variable costing. (B) Why would companies prepare segmented income statements? Discuss.