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

Sales revenues, Apparel	$	717,000
Variable expenses, Apparel	$	397,000
Traceable fixed expenses, Apparel	$	125,000
Sales revenues, Accessories	$	771,000
Variable expenses, Accessories	$	510,000
Traceable fixed expenses, Accessories	$	176,000

Common fixed expenses totaled $181,000 and were allocated as follows: $74,000 to the Apparel business segment and $107,000 to the Accessories business segment.

Required:

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