Segment Reporting - 2

Stevens Industries has two regions: the Northwest Region and the Southeast Region. Information relating to the divisions for the year just ended is as follows:

	Northwest Region	Southeast Region
Units produced and sold	30,000	40,000
Selling price per unit	$8	$15
Variable expenses per unit	$3	$5
Direct fixed expenses	$48,000	$110,000
Common fixed expenses	$40,000	$40,000

Common fixed expenses have been allocated equally to each of the two regions.

Required:

Prepare a segment income statement in good form.