Baird Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated.

BAIRD COMPANY
Income Statements for Year 2
Segment	A				B				C
Sales	$	163,000			$	241,000			$	251,000
Cost of goods sold		(128,000	)			(88,000	)			(94,000	)
Sales commissions		(20,000	)			(29,000	)			(22,000	)
Contribution margin		15,000				124,000				135,000
General fixed operating expenses (allocation of presidents salary)		(42,000	)			(42,000	)			(32,000	)
Advertising expense (specific to individual divisions)		(4,000	)			(19,000	)			0
Net income (loss)	$	(31,000	)		$	63,000			$	103,000

Required

Prepare a schedule of relevant sales and costs for Segment A.

Prepare comparative income statements for the company as a whole under two alternatives: (1) the retention of Segment A and (2) the elimination of Segment A.

BaIrd Company operates three segments. Income statements for the segments Imply that profitability could be Improved If Segment A were eliminated. Required a. Prepare a schedule of relevant sales and costs for Segment A. b. Prepare comparative Income statements for the company as a whole under two alternatlves: (1) the retention of Segment A and (2) the elimination of Segment A