Shannon Company segments its income statement in its North and South Division. The company$$s overall sales, contribution margin ratio, and net operating income are $$540,000,50\%,$ and $$43,200,$ respectively. The North Division$$s contribution margin and contribution margin ratio are $$157,500$ and $75\%,$ respectively. The South Division$$s segment margin is $$44,000.$ The company has $$81,000$ of common fixed expenses that cannot be traced to either division.

Required:

Prepare an income statement for Shannon Company that uses the contribution format and is segmented by divisions. $($Round your percentage answers to $1$ decimal place $($i$.$e $\mathrm{.}1234$ should be entered as $12\mathrm{.}3))$