DE26-7 Betsy Lanier is the wife of Sam Lanier, the owner of Sam's Video in Daily Exercise 26-6. Betsy is concerned. "Look at the Accessories Department's results. That department is costing us $5,000 a quarter. We would have had $10,000 more in our retirement fund if you had gotten rid of the Accessories Department like I suggested six months ago!" Help Sam reply to Betsy. Your response should include an analysis of how dropping the Accessories Department would affect Sam's Video's operating income.