Deela Fashions operates three departments: Men's, Women's, and Accessories. Departmental operating income data for the third quarter of 2014 are as follows: (Click the icon to view the data.) 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 department 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.) - X Data Table Deela Fashions Analysis of Dropping the Accessories Department Expected decrease in revenues Expected decrease in expenses: Expected decrease in variable expenses Deela Fashions Expected decrease in fixed expenses Expected decrease in total expenses in operating Expected increase income Income Statement For the Quarter Ended September 30, 2014 Department Men's Women's Accessories $ 109,000 $ 52,000 $ 103,000 $ 56,000 33,000 94,000 Total Sales Revenue 264,000 183,000 Variable Contribution Margin 53,000 27,000 19,000 17,000 9,000 27,000 (18,000) $ 81,000 71,000 Fixed Costs $ 26,000 $ 2,000 $ 10,000 Operating Income (Loss) Print Done