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

Sales revenues, Apparel

Variable expenses, Apparel

Traceable fixed expenses, Apparel

Sales revenues, Accessories

Variable expenses, Accessories

Traceable fixed expenses, Accessories

$$727,000$

$$386,000$

$$123,000$

$$784,000$

$$400,000$

$$125,000$

Common fixed expenses totaled $$369,000$ and were allocated as follows: $$162,000$ to the Apparel business segment and $$207,000$ to the Accessories business segment.

Required:

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

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