Elana Fashions operates three departments: Men's, Women's, and Accessories. Departmental operating income data for the third quarter of 2018 are as follows: : (Click the icon to view the data.) (Click the icon to view additional information.) If Elana Fashions drops a department, it will not incur these fixed costs. Under these circumstances, should Elana 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.) Elana 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 - X Data Table Elana Fashions Income Statement For the Quarter Ended September 30, 2018 Department Men's Women's Accessories 108,000 $ 52,000 $ 103,000 $ 61,000 25,000 89,000 Net Sales Revenue Total 263,000 175,000 Variable Costs Contribution Margin Fixed Costs 47,000 19,000 27,000 23,000 14,000 20,000 88,000 62,000 28,000 $ 4,000 $ (6,000) $ 26,000 Operating Income (Loss) Print Done i More Info - X 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 Print Done