Leather Jackets

sales $450,000

variable cost of goods sold $134,000

Direct fixed overhead $29,000

Suede jackets

sales $542,000

variable cost of goods sold $213,000

Direct Fixed overhead $38,000

a sales commission of 2% 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 leather jackets and $66,000 for the suede jackets. Common fixed overhead for the factory was estimated to be $83,000 and common selling and administrative expense was estimated to be $14,000

Please help me form a segmented income statement using variable costing