Dickson Industries Has Two Divisions: the North Division and the South

Dickson Industries has two divisions: the North Division and the South Division.Information relating to the divisions for the year just ended is as follows:
$$\begin{array} { | l | r | r | } \hline & \text { North } & \text { South } \\\hline \text { Units produced and sold } & 40,000 & 50,000 \\\hline \text { Selling price per unit } & \$ 9 & \$ 16 \\\hline \text { Variable costs per unit } & 4 & 6 \\\hline \text { Direct fixed cost } & 148,000 & 220,000 \\\hline \text { Common fued cost } & 140,000 & 140,000 \\\hline\end{array}$$

Common fixed expenses have been allocated equally to each of the two divisions.Required:
Prepare a segmented income statement for Dickson.