Based on the segmented income statement provided, does the for segments look like there contributing to the overall profits for the company? Are there any underperforming segments ans should any of them be eliminated? If there are any underperforming segments what strategies can be taken to boost the profits in those problematic segments?

DIVISION Association Total Membership Magazine Subsciptions Books & Reports Continuing Education 2,000,000 $1,600,000 $400,000 75,000 75,000 100,000 100,000 700,000 700,000 400,000 400,000 $3,275,000 $1,600,000 $575,000 $700,000 $400,000 Revenues: Membership Dues Non-Member Magazine Subscriptions Advertising Reports and Texts Continuing Education Courses Total Revenues Expenses Traceable To Segments Salaries Personnel Costs Occupancy Costs Reimbursement of Member Costs to Local Chapters Other Membership Services Printing and Paper Postage and Shipping Instructor's Fees Total Traceable Expenses Division Segment Margin 210,000 52,500 46.000 150,000 37,500 46,000 300,000 75,000 119,000 180,000 45,000 46,000 600,000 500,000 840,000 210,000 257,000 600,000 500,000 320,000 146.000 80,000 $2,953,000 $322,000 50,500 157,500 90,000 112,000 56,000 $1,408,500 $191,500 $481,000 $94,000 $662,000 $38,000 80,000 $401,500 ($1,500) DIVISION Association Total Membership Magazine Subscription Books & Reports Continuing Education $322,000 $191,500 $94,000 $38,000 ($1,500) Division Segment Margin Less common expenses not traceable to divisions Salaries - corporate staff Personnel costs Occupancy costs Postage and shipping General and administrative Total common expenses Excess of revenues over expenses 80,000 20,000 23,000 30,000 38,000 191,000 $131,000