The business staff of the law firm Frampton, Davis & Smythe has constructed the following report which breaks down the firm's overall results for last month into two main business segments-family law and commercial law:

However, this report is not quite correct. The common fixed expenses such as the managing partner's salary, general administrative expenses, and general firm advertising have been allocated to the two segments based on revenues from clients.

Required:
Redo the segment report, eliminating the allocation of common fixed expenses. Would the firm be better off financially if the family law segment were dropped? (Note: Many of the firm's commercial law clients also use the firm for their family law requirements such as drawing up wills.)