Patterson Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated.

PATTERSON COMPANY Income Statements for the Year 2014
Segment	A			B			C
Sales	$	163,000		$	235,000		$	258,000
Cost of goods sold		(123,000	)		(88,000	)		(78,000	)
Sales commissions		(23,000	)		(28,000	)		(25,000	)
Contribution margin		17,000			119,000			155,000
General fixed oper. exp. (allocation of presidents salary)		(41,000	)		(39,000	)		(38,000	)
Advertising expense (specific to individual divisions)		(6,000	)		(16,000	)		0
Net income	$	(30,000	)	$	64,000		$	117,000

Required:

a.	Prepare a schedule of relevant sales and costs for Segment A.