If I have the contribution income statement for a company with three segments adjusted based on the real cost basis as per the attachment:

The traditional and adjusted income statement provided as well.

If the CEO decided to eliminate theA segmentbecause it is not returning the profit anticipated, and to focusall available resourceson promotingB or Csegment, depending on which one has a lesser Net Income (loss) as calculated in the Traditional Financial Statement

a.Based on the Contribution Format Segmented Income Statement do you agree with the decision to eliminate the A segmentPlease provide the supported calculations and concepts for that

b.Based on the same financial statement do you agree with the decision to focus all available resources on promoting the segment you identified in with the lesser Net Income (loss)?Assume that there is adequate sale demand for all three segment.Please provide the supported calculations and concepts for that

Adjusted Contribution Format Segmented Income Statement Segments B C Total Company Sale 3550,000 2750,000 $500,000 $1,800 000 Variable expenses: Materials, labor, and other (COGS) $150,000 $300,000 150,000 $600,000 Sales commissions ( Variable selling cost) $110,000 5150,000 $100,000 $360,000 Total vanable expenses $260,000 |$450,000 $250,000 5960,000 Contribution margin $290.000 $3:00,000 $250.000 $840,000 Traceable fixed expensesa Advertising 75,000 50,000 35,000 160,000 Salaries 100,000 0,000 200,000 450,000 Equipment depreciation $90,000 $112,500 $22,500 $225,000 Warehouse rent 5100,000 5120,000 $30,000 5250,000 Corporate Overhead 75,000 75,000 75,000 225,000 Total fixed expensesd $440.000 $507,500 $362 500 $1,310,000 Net operating income (loss] ($150,000) | (5207,500 $112,500 (5470.000the Traditional unadjusted Financial Statement Segments Total Company 5550.000 5 500.000 $1 . 800.000 Expenses Materials , labor , and othe $150 ,000 $300, 000 5600 000 Sales commission $120 000 5150 000 $100,000 $360, 000 Advertising Equipment depreciation $68 750 $93 750 $62, 500 $225,OOD warehouse rent $76 338.80 SIO4 166.67 $69 4 4 4 $250 000.00 Corporate Overhead Total expenses 5655 , 139 5922 , 917 $691 94 52 270,00 Net operating income ( loss ) ($105 139 15172 7 (5191 944 (5470 009 )