Personal Electronix sells iPads and iPods. The business is divided into two divisions along product lines. CVP income statements for a recent quarters activity are presented below. ***The last column is for TOTAL above $1,300.00*** | iPad Division | IPOD Division | Sales | $819,000 | $481,000 | $1,300,000 | Variable costs | 597,870 | 274,170 | 872,040 | Contribution margin | $221,130 | $206,830 | 427,960 | Fixed costs (This is also for the total column) | 132,338 (Total) | Net income(This is also for the total column) | $295,622 (Total) | | | | |