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

Salee revenues, Apparel

Variable expenses, hpparel.

Traceable fixed expensee, Apparel

sales revenues, Accessories

Variable expenses, Acceseories

Traceable fixed expenses, Necessories

$696,000$

$\frac{?}{?}$& $363,000$

$s156,000$

$s496,000,000$

$469,000$

Common fixed expenses totaled $$299,000$ and were allocated as follows: $$121,000$ to the Apparel business segment and $$178,000$ to the Accessories business segment.$\text{'}$

Required:

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