Calculate the dollar advantage or disadvantage of dropping the meat department, should they keep the department

Provide one qualitative pro and one con to dropping the numbers ( no numbers )

provide one example of allocated fixed cost

Cash Cow Co is a grocery store with three major departments: produce, dairy, and meat. Company management is very concerned about the performance of the meat department, noting that it seems to be a drag or the company based on its most recent fiscal year. A company-wide segmented income statement follows: Sales Variable expenses Contribution margin Fixed expenses Operating income (loss) Produce $250,000 (135,000) 115,000 (50,000) 65,000 Dairy $280,000 (140,000) 140,000 (100,000) 40,000 Meat $360,000 (310,000) 50,000 (90,000) (40,000) Total $890,000 (585,000) 305,000 (240,000) 65,000 If the department were dropped, the produce department could expect a 10% decrease in foot traffic and sales (dairy is a staple and immune to any drop). The cows heard the rumour about dropping the department and stated they would raise the materials costs of dairy by 20%. Materials makes up half of each department's variable costs. The company could fire the meat department manager, saving $75,000 per year, but the remainder is allocated and not avoidable. if the department is dropped, a pinball machine could be put in place. It is expected to generate $5,000 per year, with no cos