Pratt Corporation has two major business segments-Apparel andAccessories. Data concerning those segments for October appearbelow:

  Sales revenues,Apparel

$

686,000

  Variable expenses,Apparel

$

316,000

  Traceable fixedexpenses, Apparel

$

185,000

  Sales revenues,Accessories

$

801,000

  Variable expenses,Accessories

$

488,000

  Traceable fixedexpenses, Accessories

$

170,000

Common fixed expenses totaled $312,000 and were allocated asfollows: $148,000 to the Apparel business segment and $164,000 tothe Accessories business segment.

Required:

Prepare a segmented income statement in the contribution formatfor the company.