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.