Brands Company is currently operating at 80 percent capacity. Worried about the company's performance, the general manager reviewed the company's operating performance. (All fixed costs are allocated to the segments)

Segment	North	South	East	West
Sales	30	40	20	10
Less: variable costs	11	8	21	8
Contribution margin	19	32	(1)	2
Less: fixed costs	9	12	5	3
Operating profit (loss)	10	20	(6)	(1)

REQUIRED:

A.	What is the current operating profit for the company as a whole (1 pt.)?
B.	If the manager eliminated the two unprofitable segments, what would be the new operating profit for the company as a whole (1 pt.)?
C.	Given the data provided above, how can management maximize profits (1 pt.)?