Spiess Corporation has two major business segments--Apparel and Accessories. Data concerning those segments for December appear below: Sales revenues, Apparel Variable expenses, Apparel Traceable fixed expenses, Apparel Sales revenues, Accessories Variable expenses, Accessories Traceable fixed expenses, Accessories $686,800 $316,000 $185,000 5801,000 S488,000 $170,000 Common fixed expenses totaled $312,000 and were allocated as follows: $148,000 to the Apparel business segment and $164,000 to the Accessories business segment. Required: Prepare a segmented income statement in the contribution format for the company. Total Company Apparel Accessories 0 0 0 Sales Variable expenses Contribution margin Traceable forced expenses Segment margin Common fixed expenses Net operating income (loss) 0 $ 0 0 s 312,000 $ (312,000)