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

FINCH COMPANY

Income Statements for Year $2$

Segment A B C

Sales $ $168,000$ $ $246,000$ $ $250,000$

Cost of goods sold $(123,000)(82,000)(92,000)$

Sales commissions $(23,000)(30,000)(26,000)$

Contribution margin $22,000134,000132,000$

General fixed operating expenses $($allocation of president$$s salary$)(38,000)(41,000)(38,000)$

Advertising expense $($specific to individual divisions$)(4,000)(13,000)0$

Net income $($loss$)$ $ $(20,000)$ $ $80,000$ $ $94,000$

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$.$