Keep-or-Drop Decision Petoskey Company produces three products: Alanson, Boyne, and Conway. A segmented income statement, with amounts given in thousands, follows: Alanson Boyne Conway Total Sales revenue $1,280 $185 $330 $1,795 Less: Variable expenses 1,115 45 264 1,424 Contribution margin: $165 $140 $66 $371 Less direct fixed expenses: Depreciation. 50 15 13 78 Salaries 95 85 116 296 Segment margin $20 $40 $(63) $-3