Personal Electronix sells computer tablets and MP3 players. The business is divided into two divisions along product lines. CVP income statements for a recent quarter's activity are presented below. Tablet Division MP3 Player Division Total Sales $710,400 $399,600 $1,110,000 Variable costs 504,384 219,780 724,164 Contribution margin $206,016 $179,820 385,836 Fixed costs 142,516 Net income $243,320