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I am trying to understand this problem and I am not sure if got it or not.

Operating Statement for ST10:
Batches prodcued & sold: 200

sales rev. $32,000
Direct costs:
Direct materials = (1,800)
Direct labor = ((4,200)
Variable manufacturing overhead=(2,000)
Fixed manufacturing overhead=(200)
Toatl direct costs=$(8,200)
Segment profit=
indirect costs:
fixed manufacturing overhead costs=(800)
sales&gen. admin. Costs=(3,500)
total indirect costs=((4,300)
Operasting profit=$19,500

Is the segment profit: Sales Rev. $$32,000-19,500 operating profit=12,500-(8200) total direct costs=$4,300?

Also, if I am trying to figure out if there is a gain or loss if I discontinue a segment, would I take the exact information form above,but do Sales revenue-32,000-(200) fixed costs=31,800 then - direct costs. The with the same info for direct costs, would then the answer of profit or loss come from; sales rev-segment profit-indirect costs?

I think I got myself lost?

thanks