piess Corporation has two major business segments–Apparel and Accessories. Data concerning those segments for December appear below Sales revenues, Apparel Variable expenses, Apparel Traceable fixed expenses, Apparel Sales revenues, Accessories Variable expenses, Accessories Traceable fixed expenses, Accessories $735,000 $342,000 $174,000 $777,000 $426,000 $125,000 Common fixed expenses totaled $433,000 and were allocated as follows: $187,000 to the Apparel business segment and $246,000 to the Accessories business segment.