Data for May concerning Jennifer's Corporation's two major business segments-Fivers and Feedstocks-appear below:

Sales revenues, Fibers	$990,000
Sales revenues, Feedstocks	690,000
Variable expenses, Fibers	455,000
Variable expenses, Feedstocks	400,000
Traceable fixed expenses, Fibers	99,000
Traceable fixed expenses, Feedstocks	110,000

Common fixed expenses totaled $345,000 and were allocated as follows: $186,000 to the Fibers business segment and $159,000 to the Feedstocks business segment.

Required:

Prepare a segmented income statement (in good Form) in the contribution format for the company. Omit percentages: show only dollar amounts.