DE26-6 Sam's Video in Philadelphia operates three departments: Video, Music, and Accessories. Sam's Video allocates fixed expenses (building depreciation and utilities) based on the square feet occupied by each department. Departmental operating income data for the third quarter of 20X3 are as follows: Department Video Music Accessories Total Sales revenue. Variable expenses $105,000 60,000 $54,000 $100,000 $259,000 35,000 75,000 170,000 Fixed expenses 25,000 15,000 30.000 Total expenses.. 85.000 50,000 105.000 Operating income (loss).. $ 20,000 $ 4,000 $ (5,000) 70.000 240,000 $ 19,000 Should Sam's Video drop any of the departments? Give your reason. (The store will remain in the same building regardless of the decision.)