Fanning Boot Company sells men's, women's, and children's boots. For each type of boot sold, it operates a separate department that has its own manager. The manager of the men's department has a sales staff of nine employees, the manager of the women's department has six employees, and the manager of the children's department has three employees. All departments are housed in a single store. In recent years, the children's department has operated at a net loss and is expected to continue to do so$.$ Last year's income statements follow.

$\backslash$table$[[,\backslash$table$[[$Men$\text{'}$s$],[$Department$]],\backslash$table$[[$Women$\text{'}$s$],[$Department$]],\backslash$table$[[$Children$\text{'}$s$],[$Department$]]],[$Sales$,$$$650,000,$$$470,000,$$$180,000$