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	$	324,000
Traceable fixed expenses, Apparel	$	193,000
Sales revenues, Accessories	$	776,000
Variable expenses, Accessories	$	429,000
Traceable fixed expenses, Accessories	$	127,000

Common fixed expenses totaled $342,000 and were allocated as follows: $146,000 to the Apparel business segment and $196,000 to the Accessories business segment.

Required:

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