Suppose Northern Cruiseline decides to offer two types of dinner cruises: regular cruises and executive cruises. The executive cruise includes complimentary cocktails and a five$-$course dinner on the upper deck. Assume that fixed expenses remain at $$276,000$ per month and that the following ticket prices and variable expenses apply:

$\backslash$table$[[,$Regular Cruise,Executive Cruise$],[$Sale price per ticket.,$50,100],[$Variable expense per passenger $..,10,30]]$

Assume that in the month of April, Northern Cruiseline sold $6,500$ regular cruises and $2,500$ executive cruises and that $$75,000$ of the fixed costs are traceable to regular cruises while $$163,000$ of the fixed costs are traceable to executive cruises. Prepare a segmented income statement using the contribution margin format.

Prepare a segmented income statement using the contribution margin format.