Sandhill Optics manufactures two products: microscopes and telescopes. Information for each product is as follows.

		Microscopes			Telescopes
Sales price		$	33		$	54
Sales volume			401,740			177,400
Variable cost per unit		$	16		$	21
Annual traceable fixed expenses		$	3,000,400		$	3,500,300
Annual allocated common fixed expenses		$	2,004,300		$	2,006,900

Prepare a segment margin income statement for Sandhill Optics that provides detail on both the product lines and the company as a whole.