Delta Ltd consists of 2 departments : A and B. For 2019, sales for department A was 500.000 and for dpt B 300.000 and the contribution margin 80% and 70% respectively. The common fixed costs were 150.000 and the direct fixed costs were 70.000 for dpt A and 60.000 for dpt B. An advertising campaign for Dept B is expected to cost 30.000 and to increase sales of dpt B by 100.000. Assume that the company launches the campaign and the tax rate is 20% on profits. You need to prepare: - Profit and loss report using the direct costing method for each dpt separately and for the company as a total in case the advertising campaign is launched. - Profit and loss report using the direct costing method for each dpt separately and for the company as a total in case the advertising campaign is not launched. - Comment if the decision to launch the ad campaign is correct.