Nobles Corporation Provided the Following Income Statement for Two of Its

Nobles Corporation provided the following income statement for two of its divisions: East and West.
$$\begin{array} { lrrr } & \underline{\textbf{East}} & \underline{\textbf{West}} & \underline{\textbf{Total}} \\\text{Revenue} & \$510,000 & \$480,000 & \$990,000 \\\text{Variable expenses} \\\text{~~Product} & 370,000 & 260,000 & 630,000 \\\text{~~Selling and administrative} & \underline{80,000} & \underline{88,000} & \underline{168,000} \\\text{Contribution margin} & 60,000 & 132,000 & 192,000 \\\text{Less fixed costs} & \underline{100,000} & \underline{100,000} & \underline{200,000} \\\text{Operating income} & \underline{\underline{\$40,000}} & \underline{\underline{\$ 32,000}} & \underline{\underline{\$ 8,000}} \\\end{array}$$
Required:

The home office allocated common fixed costs of $80,000 to East and $60,000 to West. Prepare a segment margin income statement.