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 $ $164,000$ $ $250,000$ $ $251,000$

Cost of goods sold $(123,000)(82,000)(89,000)$

Sales commissions $(18,000)(31,000)(31,000)$

Contribution margin $23,000137,000131,000$

General fixed operating expenses $($allocation of president$$s salary$)(43,000)(47,000)(37,000)$

Advertising expense $($specific to individual divisions$)(7,000)(16,000)0$

Net income $($loss$)$ $ $(27,000)$ $ $74,000$ $ $94,000$

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$.$