The Winter Products Division of American Sports Corporation produces and markets two products for use in the snow: Sleds and Saucers. The following data were gathered on activities last month:

Sleds Saucers

Sales in units 2000 9000

Selling price per unit $ 50 $ 20

Variable production costs per unit $ 20 $ 5

Traceable fixed production costs $12,000 $33,000

Variable selling expenses per unit $ 2 $ 1

Traceable fixed selling expenses $ 2,000 $ 3,000

Allocated division administrative

expenses $40,000 $72,000

Prepare a segmented income statement in the contribution format for last month.