ABC Skаte Shоp hаs twо prоduct lines: Figure Skаtes and Hockey Skates. Peter, the new managerial accountant, needs assistance completing the segmented income statement. Peter has gathered the following information: Figure Skates Hockey Skates Sales $400,000 $300,000 Contribution Margin Ratio 30% 25% Total Fixed Costs $100,000 $80,000 Traceable Fixed Costs $60,000 $50,000