The income statement for a division of a large company follows: SK Sales $8,000 Variable costs $3,000 Contribution $5,000 Fixed costs $4,000 Profit $1,000 The fixed costs of $4,000 include an amount of $1,000 in the form of an allocation of costs incurred by the Corporate Centre. Required: Produce an income statement that better communicates the contribution of the division to corporate profit