Evaluating Performance with Segment and Contribution Margins Sunshine Center’s three profit centers had the following operating data during 2009:

Sunshine’s management is concerned because the company is losing money. They ask you to:
1. Calculate each profit center’s contribution and segment margins, and overall company profits.
2. Determine, on the basis of these calculations, which center(s), if any, should be discontinued.
(Assume that the 2009 performance is indicative of all future years. Ignore all nonfinancial factors.)

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Harrisburg Scranton Albany Revenue (at $21.50 per unit) $322,500 $215,000 $430,000 Fixed costs: Costs unique to the division 131,150 64,500 150,500 Costs allocated by corporate headquarters 45,150 30,100 60,200 Variable costs per unit 13 14 10