Information pertaining to Luigi Co. is as follows: Fleece Blanket $425,000 Thermal Blanket $524,000 Sales Variable cost of goods sold 124,000 29,000 213,000 36,000 Direct fixed overhead A 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 $32,000 for the fleece blankets and $66,000 for the thermal blankets. Common fixed overhead for the factory was estimated to be $83,000 and common selling and administrative expense was estimated to be $14,000. Required: Prepare a segmented income statement for Luigi Co. for the coming year, using variable costing