EXERCISE 14-4 Allocating Common Costs to Segments The following information concerns the operations of Blane Company for the year ended December 31, 2019. (In Thousands of Dollars) General Office Segment A Segment B Net sales operating revenue) $60,000 $99,000 Cost of goods sold 27,200 35,600 Allocable expenses 12,600 10,800 General corporate expenses $15,000 Payroll dollars 9,200 34,800 18,200 Average net book value of tangible capital assets and inventories - 5,200. 70,000 54.500 Required: Determine the operating profit (loss) for each of Blane's two segments for 2019