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

Sales revenues, Apparel	$	693,000
Variable expenses, Apparel	$	356,000
Traceable fixed expenses, Apparel	$	167,000
Sales revenues, Accessories	$	790,000
Variable expenses, Accessories	$	424,000
Traceable fixed expenses, Accessories	$	176,000

Common fixed expenses totaled $293,000 and were allocated as follows: $120,000 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.