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Current Attempt in Progress

How should that portion of fixed costs that are unavoidable be handled when making a decision on whether to eliminate an unprofitable segment?

Fixed costs are never relevant.

They should not be considered as they are not relevant.

They should be subtracted from the contribution margin and if that results in a net loss, the segment should be eliminated.

They should be allocated to other segments. If that causes a loss in another segment, that segment should be eliminated as well.