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

CHAMBERLINE COMPANY Income Statements for the Year 2011
Segment	A			B			C
Sales	$	169,000		$	237,000		$	250,994
Cost of goods sold		(126,000	)		(91,000	)		(77,000	)
Sales commissions		(17,000	)		(25,000	)		(30,000	)
Contribution margin		26,000			121,000			143,994
General fixed oper. exp. (allocation of president