Brown Corporation has two major business segmentsEastern and Western. In November, the Eastern business segment had sales revenues of $450,000 and variable expenses of $220,000. During the same month, the Western business segment had sales revenues of $330,000 and variable expenses of $195,000. Traceable fixed expenses totaled $216,000 and were allocated as 70% to Eastern and 30% to Western. Common fixed expenses totaled $193,000.

Required: Prepare a segmented income statement in the contribution format for the company.