Data table Deela Fashions Income Statement For the Quarter Ended September 30, 2024 Department Men's Women's Accessories Total Net Sales Revenue 111,000 $ 57,000 $ 101,000 $ 269,000 Variable Costs 60,000 34.000 85,000 179,000 Contribution Margin 51,000 23,000 16,000 90,000 Fixed Costs 23,000 15,000 25,000 63,000 28,000 $ 8,000 $ Operating Income (Loss) (9,000) $ 27,000X More info Assume that the fixed costs assigned to each department include only direct fixed costs of the department: Salary of the department's manager Cost of advertising directly related to that departmentDeela Fashions operates three departments: Men's, Women's, and Accessories. Departmental operating income data for the third quarter of 2024 are as follows: EFF(Click the icon to view the data.) i (Click the icon to view additional information.) If Deela Fashions drops a department, it will not incur these fixed costs. Under these circumstances, should Deela Fashions drop any of the departments? Give your reasoning. Begin by completing the following analysis to determine the increase or decrease in operating income from dropping the Accessories Department, the only Department showing an operating loss this quarter. (Enter decreases to profits with a parentheses or minus sign.) Deela Fashions Analysis of Dropping the Accessories Department Expected decrease in revenues Expected decrease in costs: Expected decrease in variable costs Expected decrease in fixed costs Expected decrease in total costs in operating income Under these circumstances, should Deela Fashions drop any of the departments? Give your reasoning. Decision: Deela Fashions because