The Winter Production Department of Canadian Sports Corporation produces and markets two products for use in the sport of Hockey: Skates and Sticks. The following data were gathered on activities last month.

					Skates	Sticks
Sales in units					5,000	3,000
Selling price per unit					$ 50	$ 100
Variable fixed production costs					$ 10	$ 26
Traceable fixed production costs					$ 100,000	$ 150,000
Variable selling expenses per unit					$ 5	$ 6
Traceable fixed selling expenses					$ 5,000	$ 7,500
Allocated division administrative expenses					$ 50,000	$ 60,000

Prepare a segmented income statement in the contribution format for the division as a whole and for each product.

				Product Line
				Division Total	Masks	Fins