I am stuck. Any help would be appreciated.

In 2014 Janice Martin fulfilled a life-long dream and moved her home-based cottage baking business to a retail storefront with a commercial kitchen. Since then, she has continued to develop here product lines and now specializes in three products featuring high quality cocoa: muffins, tortes, and cookies.

Janice just received the latest annual income statement, shown below, and wondered if it was time to stop selling cookies, since that product line was showing a loss.

	Muffins	Tortes	Cookies	Total
Sales volume	100,000 boxes	60,000 tortes	40,000 boxes
Sales revenue	$2,500,000	$2,400,000	$480,000	$5,380,000
Cost of goods sold	1,500,000	1,380,000	240,000	3,120,000
Gross profit	1,000,000	1,020,000	240,000	2,260,000
Selling & Administrative Expense
Variable	400,000	360,000	80,000	840,000
Fixed	330,000	260,000	180,000	770,000
Total Selling & Administrative Expense	730,000	620,000	260,000	1,610,000
Operating income (loss)	$ 270,000	$ 400,000	$ (20,000)	$ 650,000

Janice knows she needs additional information before she makes a decision to stop selling cookies, so she meets with her accountant, Denis Mangic, to learn more. Denis provides her with the following unit costs for each of the three products so Janice can understand what is included in cost of goods sold.

	Muffins	Tortes	Cookies
Variable cost of goods sold	$12.00	$18.00	$4.00
Fixed cost of goods sold	3.00	5.00	2.00
Variable selling & administrative	4.00	6.00	2.00
Total unit cost	$19.00	$29.00	$8.00

Denis informs Janice that in developing the product costs, he has allocated $1.00 per unit in fixed cost of goods sold for manufacturing overhead costs that are incurred to support the entire kitchen area. All other fixed costs are incurred to support individual product lines. He also confirms that $240,000 in corporate advertising costs that, because the ads feature all three products, have been allocated equally across the three product lines as part of fixed selling and administrative expenses.

Calculate the segment margin for each of the three products. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER.

Muffins: $

Tortes: $

Cookies: $

Should Janice shut down the cookie line? (YES or NO)