Steinberg Company produces commercial printers. One is the regular model, a basic model that is designed to copy and print in black and white. Another model, the deluxe model, is a color printer-scanner-copier. For the coming year, Steinberg expects to sell 90,000 regular models and 18,000 deluxe models. A segmented income statement for the two products is as follows:

Regular Model Deluxe Model Total Sales $13,500.000 $12,150.000 $25,650,000 Less: Variable costs 9,000,000 7,290,000 16,290,000 Contribution margin $ 4,500,000 $ 4,860,000 $ 9,360,000 Less: Direct fixed costs 1,200,000 960,000 2,160,000 Segment margin $ 3,300,000 $ 3,900,000 $ 7,200,000 Less: Common fixed costs 1,280,000 Operating income $ 5,920,000