The following onformation was obtained from the ledger of Woodfield Candies, Inc., at the end of 2016:

	debit	credit
cash	42 000
accounts receivable (net)	156 000
inventory, december 31, 2016	180 000
equipment and fixtures (net)	540 000
accounts payable		108 000
common stock		450 000
retained earnings		180 000
revenue- department X		840 000
revenue- department Y		360 000
cost of goods sold- department X	420 000
cost of goods sold- department Y	216 000
sales salaries expnese	192 000
advertising expense	42 000
insurance expense	24 000
uncollectible accounts expense	9 000
occupancy expense	36 000
office an other administrative expense	81 000
	1 938 000	1 938 000

Woodfield analyzes its orperating expenses at the end of each period in order to prepare an income statement that will exhibit departmental contribution to common expenses. From payroll records, advertising copy, and other records, the following tabulation was obtained:

	Traceable expense	traceable expense
	dept. X	dept. Y	common expense
sales salaries expense	147 000	45 000
advertising expense	18 000	6 000	18 000
insurance expense	15 000	9 000
uncollectible accounts expense	6 000	3 000
occupancy expense			36 000
office and other administrative expense	12 000	9 000	60 000

Prepare a departmental income statement for Woodfield Candies, Inc., showing departmental contribution to common expenses, assuming an overall income tax rate of 35%.