Adams Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated. ADAMS COMPANY Income Statements for Year 2 Segment Sales Cost of goods sold Sales commissions Contribution margin General fixed operating expenses (allocation of president's salary) Advertising expense (specific to individual divisions) Net income (loss) A B C $ 170,000 (124,000) (20,000) 26,000 (41,000) $ 254,000 (86,000) $ 253,000 (88,000) (3,000) $ (18,000) (30,000) 138,000 (39,000) (10,000) $ 89,000 (24,000) 141,000 (30,000) 0 $ 111,000