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

CAMPBELL COMPANY
Income Statements for Year 2
Segment	A				B				C
Sales	$	172,000			$	248,000			$	257,000
Cost of goods sold		(123,000	)			(89,000	)			(75,000	)
Sales commissions		(20,000	)			(31,000	)			(23,000	)
Contribution margin		29,000				128,000				159,000
General fixed operating expenses (allocation of presidents salary)		(44,000	)			(51,000	)			(32,000	)
Advertising expense (specific to individual divisions)		(5,000	)			(14,000	)			0
Net income (loss)	$	(20,000	)		$	63,000			$	127,000

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.