Nina's Nursery analyzes profitability of three segments: plants, garden tools, and outdoor furniture. The financials are:

Segment	Revenue	Direct Costs
Plants	$400,000	$240,000
Garden Tools	$200,000	$120,000
Outdoor Furniture	$80,000	$50,000

Nina is considering converting the outdoor furniture area into an expanded plants area.

Required: a. Calculate the necessary increase in the plants segment margin to maintain Nina’s Nursery’s current income. b. Identify other considerations Nina should evaluate before deciding to eliminate the outdoor furniture area to expand plants.