Maxwell Company manufactures furniture and recently adopted lean accounting. Maxwell has two value streams: chairs and tables, which had total sales of $245 and $310 million, respectively.

	Chairs	Tables
Materials	$16,500	$14,500
Labor	123,000	96,500
Equipment related costs	44,500	62,800
Occupancy costs	11,350	12,600

Maxwell had other manufacturing costs of $116,750,000 and SG&A costs of $25 million that were not traceable. The fixed cost of prior period inventory included in the current income statement is $5.5 million for the chair stream and $22.5 million for the tables stream.

Prepare a value-stream income statement for Maxwell.