Shannon Company segments its income statement into its North and South Divisions. The company's overall sales, contribution margin ratio, and net operating income are $680,000, 60%, and $40,800, respectively. The North Division's contribution margin and contribution margin ratio are $210,000 and 75%, respectively. The South Division's segment margin is $58,000. The company has $68,000 of common fixed expenses that cannot be traced to either division. 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.1234 should be entered as 12.3))