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

Sales revenues, Apparel	$	730,000
Variable expenses, Apparel	$	316,000
Traceable fixed expenses, Apparel	$	185,000
Sales revenues, Accessories	$	837,000
Variable expenses, Accessories	$	436,000
Traceable fixed expenses, Accessories	$	122,000

Common fixed expenses totaled $431,000 and were allocated as follows: $212,000 to the Apparel business segment and $219,000 to the Accessories business segment.

Required:

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