Rooney Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated ROONEY COMPANY Income Statements for Year 2 Segment Sales Cost of goods sold Sales commissions Contribution margin General fixed operating expenses (allocation of president's salary) Advertising expense (specific to individual divisions) Net income (loss) $ 171,000 (124,000) (20,000) 27,000 (34,000) (4,000) $ (11,000) $244,000 (80,000) (26,000) 138,000 (51,000) (17,000) $ 70,000 $247,000 (92,000) (29,000) 126,000 (30,000) 0 $ 96,000 Required a. Prepare a schedule of relevant sales and costs for Segment A. b. Prepare comparative Income statements for the company as a whole under two alternatives: (1) the retention of Segment A and (2) the elimination of Segment A