ABC Co. has two business segments-- Dept A and Dept B. Sales revenues, Dept A $717,000 Variable expenses, Dept A $397,000 Traceable fixed expenses, Dept A $125,000. Sales revenues, Dept B $771,000 Variable expenses, Dept B $510,000 Traceable fixed expenses, Dept B $176,000 Common fixed expenses were allocated to Dept A in the amount of $74,000 and Dept B $107,000. Required: Prepare a segmented income statement in the contribution format. Net operating income (loss) Total Company Dept A Dept B