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

Sales revenues, Apparel	$	756,000
Variable expenses, Apparel	$	338,000
Traceable fixed expenses, Apparel	$	201,000
Sales revenues, Accessories	$	771,000
Variable expenses, Accessories	$	478,000
Traceable fixed expenses, Accessories	$	116,000

Common fixed expenses totaled $321,000 and were allocated as follows: $128,000 to the Apparel business segment and $193,000 to the Accessories business segment.

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

	Total Company	Apparel	Accessories