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

Sales revenues, Apparel	$	707,000
Variable expenses, Apparel	$	398,000
Traceable fixed expenses, Apparel	$	176,000
Sales revenues, Accessories	$	858,000
Variable expenses, Accessories	$	522,000
Traceable fixed expenses, Accessories	$	151,000

Common fixed expenses totaled $286,000 and were allocated as follows: $94,000 to the Apparel business segment and $192,000 to the Accessories business segment.

Required:

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