Pratt Corporation has two major business segments-Apparel and Accessories. Data concerning those segments for October appear below: Sales revenues, Apparel Variable expenses, Apparel Traceable fixed expenses, Apparel Sales revenues, Accessoriess Variable expenses, Accessories 683,000 $351,000 $154,000 $848,000 $424,000 $190,000 Common fixed expenses totaled $406,000 and were allocated as follows: $182,000 to the Apparel business segment and $224,000 to the Accessories business segment