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

Sales revenues, Apparel	$	680,000
Variable expenses, Apparel	$	380,000
Traceable fixed expenses, Apparel	$	141,000
Sales revenues, Accessories	$	805,000
Variable expenses, Accessories	$	442,000
Traceable fixed expenses, Accessories	$	171,000

Common fixed expenses totaled $244,000 and were allocated as follows: $106,000 to the Apparel business segment and $138,000 to the Accessories business segment.

Required:

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