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

Sales revenues, Apparel	$	779,000
Variable expenses, Apparel	$	338,000
Traceable fixed expenses, Apparel	$	115,000
Sales revenues, Accessories	$	828,000
Variable expenses, Accessories	$	455,000
Traceable fixed expenses, Accessories	$	157,000

Common fixed expenses totaled $330,000 and were allocated as follows: $157,000 to the Apparel business segment and $173,000 to the Accessories business segment.

Required:

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

Total Apparel Accessories Company $ 0 $ 0 $ Net operating income (loss)