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Answer A:
Segment information prepared for public reporting may be inappropriate for evaluation of segment managers for the following reasons:
 An allocation of common costs incurred for the benefit of more than one segment must be included for public reporting purposes.
 Common costs are generally allocated on an arbitrary basis.
 Segments identified for public reporting may not coincide with actual management responsibilities.
 Information in the annual report does not distinguish between a segment that is a poor investment and one in which the manager has done well despite adverse circumstances.
Answer B:
Segment managers may become frustrated and dissatisfied if their performance is evaluated on the basis of information in the annual financial report. Using that information may lead to their being held responsible for earnings figures that include the arbitrary allocation of common costs and costs that are traceable to them but are not under their control. Such evaluations reduce motivation and may even cause managers to seek other employment.
Answer C:
Merriam Corporation should define responsibility centers that coincide with managers' actual responsibilities rather than using segment rules developed for public reporting. All reports should be prepared using the contribution approach, which separates costs by behavior and assigns costs only to segments that control them. The report should disclose contribution margin, contributions controllable by segment managers, and contribution by each segment after the allocation of common costs.