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

Sales revenues, Apparel $ $770,000$

Variable expenses, Apparel $ $303,000$

Traceable fixed expenses, Apparel $ $107,000$

Sales revenues, Accessories $ $826,000$

Variable expenses, Accessories $ $458,000$

Traceable fixed expenses, Accessories $ $155,000$

Common fixed expenses totaled $$418,000$ and were allocated as follows: $$219,000$ to the Apparel business segment and $$199,000$ to the Accessories business segment.

Required:

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