Spiess Corporation has two major business segments—Apparel and Accessories. Data concerning those segments for December appear below

Sales revenues, Apparel .....................................$370,000

Variable expenses, Apparel ...............................$185,000

Traceable fixed expenses, Apparel ......................$48,000

Sales revenues, Accessories ...............................$670,000

Variable expenses, Accessories .........................$275,000

Traceable fixed expenses, Accessories ..............$114,000

Common fixed expenses totaled $309,000 and were allocated as follows:

$142,000 to the Apparel business segment and $167,000 to the Accessories business segment.

Required:

Prepare a segmented income statement in the contribution format for the company. Omit percentages; show only dollar amounts.