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

Sales revenues, Apparel	$	699,000
Variable expenses, Apparel	$	367,000
Traceable fixed expenses, Apparel	$	179,000
Sales revenues, Accessories	$	795,000
Variable expenses, Accessories	$	483,000
Traceable fixed expenses, Accessories	$	145,000

Common fixed expenses totaled $231,000 and were allocated as follows: $89,000 to the Apparel business segment and $142,000 to the Accessories business segment.

Required:

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