Allison Manufacturing Company Produces Three Products: A, B, and C

Allison Manufacturing Company produces three products: A, B, and C. The income statement for 2018 is as follows: $$\begin{array} { l r r } \text { Sales } && \$ 200,000 \\\text { Less: Variable expenses } & & 127,000 \\\text { Contribution margin } && \$ 73,000 \\\text { Less fixed expenses: } & & \\\text { Manufacturing } & \$ 20,000 & \\\text { Selling and administrative } & 14,000 & 34,000 \\\text { Net income } & & \$ 39,000 \\\hline\end{array}$$
The sales, contribution margin ratios, and direct fixed expenses for the three types of products are as follows: $\begin{array}{lrrr}&A&B&C\\\text { Sales } & \$ 60,000 & \$ 40,000 & \$ 100,000 \\\text { Contribution margin ratio } & 35 \% & 30 \% & 40 \% \\\text { Direct fixed expenses of products } & \$ 8,000 & \$ 5,000 & \$ 4,000\end{array}$
Required:
Prepare income statements segmented by products. Include a column for the entire firm in the statement.