The following information concerns the operations of Blane Company for the year ended December 31, 2024.

Required:
Determine the operating profit (loss) for each of Blane’s two segments for 2024.

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Net sales (operating revenue) Cost of goods sold Allocable expenses General corporate expenses Payroll dollars Average net book value of tangible capital assets and inventories General Office $15,000 9,200 5,200 (In Thousands of Dollars) Segment A $60,000 27,200 12,600 34,800 70,000 Segment B $99,000 35,600 10,800 18,200 54,500