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

Sales revenues, Apparel $ $735,000$

Variable expenses, Apparel $ $342,000$

Traceable fixed expenses, Apparel $ $174,000$

Sales revenues, Accessories $ $777,000$

Variable expenses, Accessories $ $426,000$

Traceable fixed expenses, Accessories $ $125,000$

Common fixed expenses totaled $$433,000$ and were allocated as follows: $$187,000$ to the Apparel business segment and $$246,000$ to the Accessories business segment.

Required:

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