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

Sales revenues, Apparel	$	735,000
Variable expenses, Apparel	$	342,000
Traceable fixed expenses, Apparel	$	174,000
Sales revenues, Accessories	$	777,000
Variable expenses, Accessories	$	426,000
Traceable fixed expenses, Accessories	$	125,000

Common fixed expenses totaled $433,000 and were allocated as follows: $187,000 to the Apparel business segment and $246,000 to the Accessories business segment.

Required:

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

Total Company Apparel Accessories Net operating income (loss)