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:

	Total			Dirt Bikes			Mountain Bikes			Racing Bikes
Sales	$	930,000		$	266,000		$	409,000		$	255,000
Variable manufacturing and selling expenses		470,000			118,000			201,000			151,000
Contribution margin		460,000			148,000			208,000			104,000
Fixed expenses:
Advertising, traceable		70,100			8,900			40,300			20,900
Depreciation of special equipment		44,200			20,700			7,500			16,000
Salaries of product-line managers		115,400			40,900			38,800			35,700
Allocated common fixed expenses*		186,000			53,200			81,800			51,000
Total fixed expenses		415,700			123,700			168,400			123,600
Net operating income (loss)	$	44,300		$	24,300		$	39,600		$	(19,600)

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.

	Totals	Dirt Bikes	Mountain Bikes	Racing Bikes
Contribution margin (loss)	0	0	0	0
Traceable fixed expenses:
Total traceable fixed expenses	0	0	0	0
Product line segment margin (loss)	0	$0	$0	$0
Net operating income (loss)	$0