Sarasota, Ltd., manufactures boats and personal watercraft. The company operates three separate divisions: yachts, sailboats, and jet skis. The company's latest income statement is presented by product line as follows:

Yachts Sailboats Jet Skis Total

Sales revenue $62,076,000 $22,620,000 $6,109,000 $90,805,000

Variable cost of goods sold 30,844,000 12,120,000 3,521,000 46,485,000

Fixed cost of goods sold 9,003,000 5,020,000 701,000 14,724,000

Gross profit 22,229,000 5,480,000 1,887,000 29,596,000

Variable operating expenses 8,004,000 1,510,000 853,000 10,367,000

Fixed operating expenses 4,024,000 1,000,000 324,000 5,348,000

Allocated corporate costs 3,016,000 2,023,000 1,012,000 6,051,000

Operating income $7,185,000 $947,000 ($302,00) 7,830,000

Make a segment margin income statement showing each of the three divisions. Fixed cost of goods sold and fixed operating expenses can be traced to each product line. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, e.g. (5,125).)

Yachts Sailboats Jet Skis Total