The home office allocated common fixed costs of $117,000 to East and $51,000 to West. Prepare a segment margin income statement. Omit the heading. (If the amount is negative then enter with a negative sign preceding the number, e.g. 5,125 or parenthesis, e.g. (5,125).) The home office allocated common fixed costs of $117,000 to East and $51,000 to West. Prepare a segment margin income statement. Omit the heading. (If the amount is negative then enter with a negative sign preceding the number, e.g. 5,125 or parenthesis, e.g. (5,125).)