BTO, Inc., produces and sells two products€”the X 100 and X 200. Revenue and cost information for the two products are as follows:

BTO€™s common fixed expenses total $125,000 per year. Last year, the company produced and sold 42,500 units of X 100 and 19,000 units of X 200.

Required
Prepare a segmented income statement using the contribution format forBTO.

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X 100 Selling price per unit Variable expenses per unit Traceable fixed expenses per year x 200 S 27.00 19.00 $54,000 $ 10.00 4.30 $142,000