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Cost Management Essay Preview: Cost Management Report this essay The management accountant for the Pen Company has prepared the following segmented income statement for each of its three product lines. Fielder Total Sales $500,000 $350,000 $450,000 $1,300,000 Variable expenses 360,000 260,000 290,000 910,000 Contribution margin 140,000 90,000 160,000 390,000 Other costs 20,000 20,000 20,000 60,000.