Spiess Corporation has two major business segments$--$Apparel and Accessories. Data concerning those segments for December

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Sales revenues, Apparel

Variable expenses, Apparel

Traceable fixed expenses, Apparel

Sales revenues, Accessories

Variable expenses, Accessories

Traceable fixed expenses, Accessories

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.