Question 31: Pratt Corporation has two major business segments-Apparel and Accessories. Data concerning those segments for October appear below:

Sales revenues, Apparel	$	685,000
Variable expenses, Apparel	$	349,000
Traceable fixed expenses, Apparel	$	147,000
Sales revenues, Accessories	$	800,000
Variable expenses, Accessories	$	430,000
Traceable fixed expenses, Accessories	$	143,000

Common fixed expenses totaled $382,000 and were allocated as follows: $177,000 to the Apparel business segment and $205,000 to the Accessories business segment.

Required:

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