JKL Corp produces two products, A and B. The following data is available for the month of June 2025:

Item	Product A	Product B
Sales revenue	120,000	150,000
Variable costs	70,000	90,000
Fixed costs	30,000	40,000
Allocated fixed costs	15,000	20,000

Required: a. Calculate the contribution margin for each product. b. Determine the segment margin for each product. c. Evaluate the profitability of each product and provide a recommendation on whether either product should be discontinued. d. Discuss the importance of segment margin analysis in managerial decision-making.