Splendid, Inc., has two product lines, Alpha and Beta. Its September segmented income statements by product line are as follows:

SPLENDID, INC.

Segmented Income Statements by Product Line

For Month of September

Alpha

Beta

Total

Sales

$$30,000$

$$30,000$

$$60,000$

Less variable expenses

$(12,000)$

$(15,000)$

$(27,000)$

Contribution margin

$18,000$

$15,000$

$33,000$

Less direct fixed expenses

$(9,000)$

$(7,000)$

$(16,000)$

Product margin

$$9,000$

$$8,000$

$$17,000$

Less common fixed expenses

$(6,000)$

Operating income

$$11,000$

Alpha and Beta are sold in two territories, Manitoba and Saskatchewan, as follows:

Manitoba $($MB$)$

Saskatchewan $($SK$)$

Alpha sales

$$18,000$

$$12,000$

Beta sales

$9,000$

$21,000$

Total sales

$$27,000$

$$33,000$

The preceding common fixed expenses are traceable to each territory as follows:

Manitoba fixed expenses

$$2,000$

Saskatchewan fixed expenses

$3,000$

Home office administration fixed expenses

$1,000$

Total common fixed expenses

$$6,000$

The direct fixed expenses of Alpha, $$9,000,$ and of Beta, $$7,000,$ cannot be identified with either territory. The company's accountants were unable to allocate any of the common fixed expenses to the various segments.

Required:

On the following page, complete in good format, i$.$e$.,$ in details, the September segmented income statements by territory with product details for each territory.