Data for January concerning Del Mar Corporation’s two major business segments- Fibers and Feedstocks-appear below:

Sales revenues, Fibers


Sales revenues, Feedstocks


Variable expenses, Fibers


Variable expenses, Feedstocks


Traceable fixed expenses, Fibers


Traceable fixed expenses, Feedstocks


Common fixed expenses totaled $314,000 and were allocated as follows: $129,000 to the Fibers business segment and $185,000 to the Feedstocks business segment.


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