The Desks R' Us Company Provided the Following Information

The Desks R' Us Company provided the following information: $\begin{array}{lll}&\text { Company as a } & \text { Office } & \text { Home } \\&\text { whole } & \text { Division } & \text { Division }\\\text { Net sales }&\$100,000&\$66,000&\$34,000\\\text { Fixed costs: }\\\end{array}$

$\begin{array}{lrrr}\text { Controllable by }\\\text { division managers } & 16,000 & 10,000 & 6,000 \\\begin{array}{lrrl}\text { Controllable by }\end{array} & & \\\begin{array}{l}\text { others }\end{array} & 10,000 & 5,000 & 5,000 \\\text { V ariable costs: Cost of } & &\end{array}$
$\begin{array}{llll}\text { merchandise sold } & 38,000 & 22,000 & 16,000 \\\text { Operating expenses } & 8,000 & 5,000 & 3,000 \\\text { Unallocated costs } & 6,000 & &\end{array}$ Required:
Prepare a contribution approach income statement for the company as a whole and also for the divisions.