Zion Pool Cleaning Service provides pool cleaning services to residential customers. The company has three? employees, each assigned to specific customers. The company considers each? employee's territory as a business segment. The company incurs variable costs that include the? employees' wages, pool? chemicals, and gas for the service vans. Fixed costs include depreciation on the service vans. Following is the income statement for the month of July:

Zion Pool Cleaning Service Income Statement For the Month Ended July 31, 2016 Birman Milan Faulkner Total Service Revenue Variable Costs Contribution Margin Fixed Costs Operating Income 5,400 $ 3,240 2,160 2,700 $ 1,080 4,500 $12,600 6,570 6,030 3,000 3,030 ?? 1,620