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Spiess Corporation has two major business segments--Apparel and Accessories. Data concerning those segments for December appear below: Sales revenues, Apparel Variable expenses, Apparel Traceable fixed expenses, Apparel Sales revenues, Accessories Variable expenses, Accessories Traceable fixed expenses, Accessories $ 716,000 $325,000 $ 200,000 $838,000 $ 489,000 $195,000 Common fixed expenses totaled $213,000 and were allocated as follows: $101,000 to the Apparel business segment and $112,000 to the Accessories business segment. Required: Prepare a segmented income statement in the contribution format for the company. Total Company Apparel Accessories Net operating income (loss) Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Total Retail Company Division $577,700 $356,300 $154,134 $ 85,500 $ 268,000 $206,200 Wholesale Division $221,400 $ 68,634 $ 61,800 The common fixed expenses of the company are $74,200. The Wholesale Division's break-even sales is closest to