SOIQ 44,000 units. Variable costs per unit: Manufacturing: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs per year! Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ 28 14 4 6 $ 686,000 $ 510,000 The company sold 32,000 units in the East region and 12,000 units in the West region. It determined that $230,000 of its fixed selling and administrative expense is traceable to the West region, $180,000 is traceable to the East region, and the remaining $100,000 is a common fixed expense. The company will continue to incur the total amount of its fixed manufacturing overhead costs as long as it continues to produce any amount of its only product. 13. Prepare a contribution format segmented income statement that includes a Total column and columns for the East and West regions. West Income Statement Total East Company Sales $ 3,432,000 $ 2,496,000 $ Variable expenses 1,664,000 Contribution margin 3,432,000 832,000 Traceable fixed expenses 180,000 Region segment margin 3,432,000 $ 652,000 $ Common fixed expenses not traceable to regions Net operating loss $ 3,432,000 936,000 624,000 312,000 230,000 82,000