Segment Margin and Product Line Analysis: A company manufactures three products: X, Y, and Z. The following information is available:

X: Sales revenue $50,000, variable costs $20,000, direct fixed costs $5,000

Y: Sales revenue $30,000, variable costs $15,000, direct fixed costs $7,000

Z: Sales revenue $20,000, variable costs $10,000, direct fixed costs $3,000 Calculate the segment margin for each product and determine whether any product lines should be discontinued.