Piedmont Novelties, Inc., sells merchandise through three retail outletsin Raleigh, Charlotte, and Savannahand operates a general corporate headquarters in Charlotte. A review of the companys income statement indicates a record year in terms of sales and profits. Management, though, desires additional insights about the individual stores and has asked that Judson Wyatt, a newly hired intern, prepare a segmented income statement. The following information has been extracted from Piedmonts accounting records:

Sales volume, sales price, and purchase price data:

	Raleigh			Charlotte			Savannah
Sales volume		37,800	units		41,800	units		46,320	units
Unit selling price	$	26.00		$	24.50		$	22.25
Unit purchase price		12.25			12.25			15.00

The following expenses were incurred for sales commissions, local advertising, property taxes, management salaries, and other noncontrollable (but traceable) costs:

	Raleigh			Charlotte			Savannah
Sales commissions		8	%		8	%		8	%
Local advertising	$	17,300		$	37,000		$	96,000
Local property taxes		7,150			3,400			11,400
Sales manager salary								60,000
Store manager salaries		50,500			66,500			73,000
Other noncontrollable costs		9,500			7,300			34,700

Local advertising decisions are made at the store manager level. The sales managers salary in Savannah is determined by the Savannah store manager; in contrast, store manager salaries are set by Piedmont Noveltiess vice president.

	Nontraceable fixed corporate expenses total $328,450.
	The company uses a responsibility accounting system.

Required:

1.	Assume the role of Judson Wyatt and prepare a segmented income statement for Piedmont. (Round your answers to the nearest whole dollar.)