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

Sales revenues, Apparel	$	716,000
Variable expenses, Apparel	$	325,000
Traceable fixed expenses, Apparel	$	200,000
Sales revenues, Accessories	$	838,000
Variable expenses, Accessories	$	489,000
Traceable fixed expenses, Accessories	$	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.

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