5 Question 5 (7 Points) Question 5 (7 points) : ATC is a restaurant with the following information for three of their segments (keep in mind that if the company stops any of the meal services then they will reallocate the salaries and the franchising costs to other meal services): Lunch 60,000 $ 43,000 $ Dinner 180,000 $ 48,000 Total 255,000 $ 95,000 $ A 132,000 $ 160,000 3,800 $ 15,000 $ 8,000 $ 7,000 $ 18,600 $ 25,500 $ Breakfast Sales 15,000 $ Food 4,000 $ ingredients Contribution 11,000 $ margin Electricity 1,200 $ Salaries B Franchising 6,500 $ cost Rent for 400 $ parking spaces Cleaning 2,000 $ expenses Net operating income 12,000 $ 36,000 $ 40,000 $ 1,000 $ 2,400 $ 24,000 $ 24,000 $ D Required: 1. Find A, B, C, and D (2 points) 2. Determine whether the company should discontinue any service (show your calculations and reasoning) (5 points)