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

FINCHCOMPANYIncomeStatementsfortheYear2018

Segment A B C

Sales $168,000$247,000$252,000 Cost of goods sold (126,000) (87,000) (94,000) Sales commissions (18,000) (23,000) (28,000) Contribution margin 24,000 137,000 130,000 General fixed operating expenses (allocation of president's salary) (37,000)(33,000)(37,000)

Advertising expense (specific to individual divisions) (4,000) (14,000) 0

Net income$ (17,000) $90,000 $93,000

Required

1. a schedule of relevant sales and costs for Segment A.
2. 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.