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

Common fixed expenses totaled $418,000 and were allocated as follows: $219,000 to the Apparel business segment and $199,000 to the Accessories business segment.

Required:

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

Sales revenues, Apparel Variable expenses, Apparel Traceable fixed expenses, Apparel Sales revenues, Accessories Variable expenses, Accessories Traceable fixed expenses, Accessories $770,00e $303,00e $107,00e $826,00e $458,00e $155,00e