Bethel Corporation Provided the Following Income Statement for Two of Its

Bethel Corporation provided the following income statement for two of its divisions: North and South.
$$\begin{array} { lrrr } & \underline{\textbf{North}} & \underline{\textbf{South}} & \underline{\textbf{Total}} \\\text{Revenue} & \$50,000 & \$40,000 & \$90,000 \\\text{Variable expenses} \\\text{~~Product} & 20,000 & 15,000 & 35,000 \\\text{~~Selling and administrative} & \underline{15,000} & \underline{8,000} & \underline{23,000} \\\text{Contribution margin} & 15,000 & 17,000 & 32,000 \\\text{Less fixed costs} & \underline{20,000} & \underline{10,000} & \underline{30,000} \\\text{Operating income} & \underline{\underline{\$5,000}} & \underline{\underline{\$ 7,000}} & \underline{\underline{\$ 2,000}} \\\end{array}$$
Required:

The home office allocated common fixed costs of $18,000 to North and $2,000 to South. Prepare a segment margin income statement.