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

Sales revenues, Apparel $751,000

Variable expenses, Apparel $388,000

Traceable fixed expenses, Apparel $140,000

Sales revenues, Accessories $828,000

Variable expenses, Accessories $449,000

Traceable fixed expenses, Accessories $117,000

Common fixed expenses totaled $322,000 and were allocated as follows: $137,000 to the Apparel business segment and $185,000 to the Accessories business segment.

Required:

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