The Regal Cycle Company manufactures three types of bicyclesa dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow:

TotalDirt

BikesMountain BikesRacing

BikesSales$923,000$262,000$406,000$255,000Variable manufacturing and selling expenses468,000119,000192,000157,000Contribution margin455,000143,000214,00098,000Fixed expenses:Advertising, traceable70,0008,40040,90020,700Depreciation of special equipment44,00020,2007,90015,900Salaries of product-line managers115,20040,10038,30036,800Allocated common fixed expenses*184,60052,40081,20051,000Total fixed expenses413,800121,100168,300124,400Net operating income (loss)$41,200$21,900$45,700$(26,400)

Can you help me prepare a properly formatted segmented income statement that would be more useful to management in assessing the long-run profitability of the various product lines?