Deela Fashions operates three departments: Men's, Women's, and Accessories. Departmental operating income data for the third quarter of 2016 are as follows E (Click the icon to view the data.) Deela Fashions Income Statement For the Quarter Ended September 30, 2016 Department Men's Women's Accessories Total Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income (Loss) 110,000 $ 58,000 52,000 26,000 26,000 $ 57,000 $ 25,000 32,000 24,000 104,000 $ 93,000 11,000 19,000 (8,000) $ 271,000 176,000 95,000 69,000 26,000 8,000 $ 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.) Deela Fashions Analysis of Dropping the Accessories Department Expected decrease in revenues Expected decrease in expenses Expected decrease in variable expenses Expected decrease in fixed expenses Expected decrease in total expenses in operating income Under these circumstances, should Deela Fashions drop any of the departments? Give your reasoning Decision: Deela Fashions because