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

Sales revenues, Apparel	$	774,000
Variable expenses, Apparel	$	340,000
Traceable fixed expenses, Apparel	$	174,000
Sales revenues, Accessories	$	849,000
Variable expenses, Accessories	$	520,000
Traceable fixed expenses, Accessories	$	102,000

Common fixed expenses totaled $457,000 and were allocated as follows: $163,000 to the Apparel business segment and $294,000 to the Accessories business segment.

Required:

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