Toxaway Company is a merchandiser that segments its business into two divisions$-$Commercial and Residential. The company's accounting intern was asked to prepare segmented income statements that the company's divisional managers could use to calculate their break$-$even points and make decisions. She took the prior month's companywide income statement and prepared the absorption format segmented income statement shown below:

$\backslash$table$[[,\backslash$table$[[$Total$],[$Company$]],$Commercial,Residential$],[$Sales$,$$$975,000,$$$325,000,$$$650,000$