Pratt Corporation has two major business segments-Apparel and Accessories. Data concerning those segments for October appear below:

Sales revenues, Apparel	$	680,000
Variable expenses, Apparel	$	299,000
Traceable fixed expenses, Apparel	$	102,000
Sales revenues, Accessories	$	770,000
Variable expenses, Accessories	$	424,000
Traceable fixed expenses, Accessories	$	100,000

Common fixed expenses totaled $357,000 and were allocated as follows: $161,000 to the Apparel business segment and $196,000 to the Accessories business segment.

Required:

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