Sales		$3,000,000
Less variable costs		-1,905,000
Contribution margin		$1,095,000
Less fixed expenses:

	Manufacturing	$200,000
	Selling and administrative	140,000	- 340,000

Net income

$ 755,000

The sales, contribution margin ratios, and direct fixed expenses for the three types of products are as follows:

	X	Y	Z
Sales	$900,000	$600,000	$1,500,000
Contribution margin ratio	35%	30%	40%
Direct fixed expenses of products	$80,000	$50,000	$40,000

Prepare income statements segmented by products and include a column for the entire firm in the statement.