Henderson Industrial Products Uses a Centralized Service Department for Procurement

Henderson Industrial Products uses a centralized service department for procurement of raw materials, servicing all three of its divisions-Construction, Manufacturing, and Military. The Construction Division has been allocated a total of $192,000 of costs from the procurement department. Of that amount$144,000 is considered traceable to the three product types within the division-Civil Construction, Residential Construction, and Commercial Construction. The traceable amounts are further allocated to the three product types within the division as shown here:
Construction Division $$\begin{array} { | l | r | r | r | } \hline&&\text { Variable }\\ { \text { Product lines } } & \text { Revenues }& \text { Expenses }&{ \text { Assigned Costs } } \\\hline \text { Civil } & \$ 36,000 & \$ 24,000 & \$ 20,250 \\\hline \text { Residential } & \$ 98,000 & \$ 41,000 & \$ 40,500 \\\hline \text { Commercial } & \$ 216,000 & \$ 60,000 & \$ 83,250 \\\hline \text { Total } & \$ 350,000 & \$ 125,000 & \$ 144,000 \\\hline\end{array}$$
Please complete a performance report, the divisional income statement, for the Construction Division, using the format shown here:
Construction Division Income Statement $$\begin{array} { | l | l | l | l | l | } \hline & \text { Division Total } & \text { Civil } & \text { Residential } & \text { Commercial } \\\hline \text { Sales revenue } & & & & \\\hline \text { Variable expenses } & & & & \\\hline \text { Contributionmargin } & & & & \\\hline \text { Traceable fixed expenses } & & & & \\\hline \text { Product margin } & & & & \\\hline \text { Non-traceable expenses } & & & & \\\hline \text { Division margin } & & & & \\\hline\end{array}$$