Henderson Industrial Products Company Has Three Divisions-Construction, Manufacturing, and Military

Henderson Industrial Products Company has three divisions-Construction, Manufacturing, and Military. It has also identified costs associated with several common service departments and has traced those costs to each division. The Construction Division Income Statement is shown here:
Construction Division Income Statement $$\begin{array} { | l | r | r | r | r | } \hline & \text { Division Total } & { \text { Civil } } & { \text { Residential } } & \text { Commercial } \\\hline \text { Sales revenue } & \$ 350,000 & \$ 36,000 & \$ 98,000 & \$ 216,000 \\\hline \text { Variable expenses } & \$ 125,000 & \$ 24,000 & \$ 41,000 & \$ 60,000 \\\hline \text { Contribution margin } & \$ 225,000 & \$ 12,000 & \$ 57,000 & \$ 156,000 \\\hline \text { Traceable fixed expenses } & \$ 144,000 & \$ 20,250 & \$ 40,500 & \$ 83,250 \\\hline \text { Product margin } & \$ 81,000 & ( \$ 8,250 ) & \$ 16,500 & \$ 72,750 \\\hline \text { Non-traceable expenses } & \$ 48,000 & & & \\\hline \text { Division margin } & \$ 33,000 & & & \\\hline\end{array}$$
Henderson is now consolidating the division data into a company income statement. The format is shown below, including the data from the other two divisions-Manufacturing and Military. Using this format, please insert the relevant data for the Construction Division and complete the statement.
Henderson Industrial Products - Income Statement $$\begin{array} { | l | l | l | r | r | } \hline & \text { Company Total } & \text { Construction } & \text { Manufacturing } &{ \text { Military } } \\\hline \text { Sales revenue } & & & \$ 220,000 & \$ 88,000 \\\hline \text { Variable expenses } & & & \$ 52,000 & \$ 44,000 \\\hline \text { Contribution margin } & & & \$ 168,000 & \$ 44,000 \\\hline \text { Traceable fixed expesnes } & & & \$ 144,000 & \$ 48,000 \\\hline \text { Divisional segment margin } & & & \$ 24,000 & ( \$ 4,000 ) \\\hline \text { Non-traceable expenses } & \$ 21,000 & & & \\\hline \text { Net operating income } & & & & \\\hline\end{array}$$