The following infromation concerns the operations of Blane Company for the year ended December 31, 2014.

{In Thousands of Baum) Genera! Segment Segment Oit'e A 3 Net sales (operating revenue) 3560.000 $99,000 Cost of goods sold 21200 35,600 Alloeable expenses 12,600 10.800 General corporate expenses $11000 Payroll dollars 9.200 34,800 18.200 Average net book value of tangible capital assets and inventories 5,200 "10,000 54,500 Required: Determine the operating prot (loss) for each of Blane's two segments for 2014