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 $356,000
Traceable fixed expenses, Apparel $167,000
Sales revenues, Accessories $790,000
Variable expenses, Accessories $424,000
Traceable fixed expenses, Accessories $176,000

Common fixed expenses totaled $293,000 and were allocated as follows: $120,000 to the Apparel business segment and $173,000 to the Accessories business segment.

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