Blessings Printing, Photocopy, and Book Binding Services $($Blessings$)$ is a cooperative business hub that operates business centers located near major schools, colleges, and universities in Metropolitan Manila. It is a dynamic ecosystem designed to foster innovation, economic growth, and job creation.

Blessings' business centers are constantly bustling with activity. Operations are $24/7.$ Employee rotation on three $8-$hour shifts. There is a free flow of clients and streams of regular business.

Printing services include:

$-$ Piso Print

$-$ Clear$-$quality print with a choice of:

$-$ monochrome or color inkjet printers, and

$-$ monochrome or color laser printers.

Bookbinding services include all types of bookbinding:

$-$ hardbound

$-$ softbound

$-$ ring bound

$-$ perfect bound

$-$ patch up

$-$ coil bound

$-$ wire$-$bound, and

$-$ saddle bound

The President and Chief Executive Officer, Mr$.$ Max Spencer, requested a Segmented Income Statement for the month to determine the performance of three of its business operations:

Mr$.$ Spencer was in a quandary with the performance report. He is seeking consultation on the negative performances and is contemplating discontinuing these operations.

Performance Measurement: Segmented Income Statement $($Mod $5)-80$ points

Required $13.[20$ points$]$ Analyze and critique the performance report.

Required $14.[20$ points$]$ Recommend which segments, if any, should be eliminated. Explain

Required $15.[40$ points$]$ Prepare a report to support your answer. Discuss the significant points of your report.