From the Following Partial Data,prepare a Departmental Income Statement Showing

From the following partial data,prepare a departmental income statement showing income before tax along with net income for Mason Corporation for the month ended December 31.
$$\begin{array} { l r } \text { Net Sales-Sporting Goods } & \$ 3,000 \\\text { Net Sales-Shoes } & 1,500 \\\text { Cost of Goods Sold-Sporting Goods } & 1,950 \\\text { Cost of Goods Sold-Shoes } & 900 \\\text { Income Tax Rate is } 30 \% & \\\text { Sporting Goods Dept.-5,000 square feet } & \\\text { Shoe Dept.-3,000 square feet } &\end{array}$$
The following items are indirect expenses and should be allocated:
$$\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\text { Basis of Appropriation }\\\begin{array} { l r l } \text { Building Expense } & \$ 240 & \text { Square Footage } \\\text { Delivery Expense } & \$ 135 & \text { Net Sales } \\\text { Depreciation Expense } & \$ 40 & \text { Square Footage }\end{array}\end{array}$$