Wildhorse Equipment sells equipment to sports enthusiasts. Doug Wildhorse, the companys president, just received the following income statement reporting the results of the past year.

		Baseball			Soccer		Basketball			Total
Sales revenue		$1,230,000			$3,540,000		$2,332,000			$7,102,000
Variable cost of goods sold		835,000			2,301,000		1,873,600			5,009,600
Fixed cost of goods sold		113,000			184,200		162,400			459,600
Gross profit		282,000			1,054,800		296,000			1,632,800
Variable operating expenses		167,000			566,400		233,200			966,600
Fixed operating expenses		78,000			82,600		71,700			232,300
Common fixed costs		59,000			127,000		95,300			281,300
Operating income		($22,000)			$278,800		($104,200)			$152,600

Doug is concerned that two of the companys divisions are showing a loss, and he wonders if the company should stop selling baseball and basketball gear to concentrate solely on soccer gear.

(a)

Prepare a segment margin income statement. Fixed cost of goods sold and fixed operating expenses can be traced to each division. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, e.g. (5,125).)

		Baseball		Soccer		Basketball		Total