Tennison Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for May appear below: In addition, common fixed expenses totaled $371,000 and were allocated as follows: $186,000 to the Consumer business segment and $185,000 to the Commercial business segment. [NOTE: Three columns are required to get full credit]

Required: Prepare a segmented income statement in the contribution format for the company. Omit percentages; show only dollar amounts.

Sales revenues, Consumer. Sales revenues, Commercial.. Variable expenses, Consumer Variable expenses, Commercial Traceable fixed expenses, Consumer .......... Traceable fixed expenses, Commercial........ S970,000 $580,000 $514,000 S267,000 S184,000 $110,000