Forth Corporation has two major business segments-Apparel and Accessories. In March, the Apparel business segment had sales revenues of $500,000, variable expenses of $245,000, and traceable fixed expenses of $90,000. During the same month, the Accessories business segment had sales revenues of $240,000, variable expenses of $101,000, and traceable fixed expenses of $38,000. Common fixed expenses totaled $152,000 and were allocated as follows: $79,000 to the Apparel business segment and $73,000 to the Accessories business segment. Required: 1. Prepare a segmented income statement in the contribution format for the company. 2. In which of the two segments would you recommend that the company focus its advertising campaign. Why? 3. Which of the two segments is performing better? How do you know?