When Mr. Ding L. Berry, president and chief executive of Berry, Inc., first saw the segmented income statement below, he flew into his usual rage: %u201CWhen will we ever start showing a real profit? I%u2019m starting immediate steps to eliminate those two unprofitable lines!%u201D

							Product Lines
	Total				U				V				W
Sales		$	255,000			$	102,000			$	78,000			$	75,000
Variable expenses			116,000				33,000				35,000				48,000
Contribution margin			139,000				69,000				43,000				27,000
Traceable fixed expenses*			97,000				26,000				33,000				38,000
Common expenses, allocated			32,200				15,000				12,500				4,700
Net operating income (loss)		$	9,800			$	28,000			$	(2,500	)		$	(15,700	)

*	These traceable expenses could be eliminated if the product lines to which they are traced were discontinued.

Required:
a.	Prepare a segmented income report, without the allocation of common fixed expenses. (Input all expenses as positive values except negative amounts which should be indicated by a minus sign. Omit the "$" sign in your response.)

		Product Lines
	Total	U	V	W
Sales	$	$	$	$
Variable expenses
Contribution margin
Traceable fixed expenses
Segment margin		$	$	$
Common expenses, allocated
Net operating income (loss)	$

b.

Recommend which segments, if any, should be eliminated.

	V
	W
	U