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

Sales revenues, Apparel	$	696,000
Variable expenses, Apparel	$	363,000
Traceable fixed expenses, Apparel	$	156,000
Sales revenues, Accessories	$	796,000
Variable expenses, Accessories	$	449,000
Traceable fixed expenses, Accessories	$	168,000

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.

Required:

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