Jacques Fashion store operates three departments: Men's, Women's, and Accessories. Departmental operating income data for the third quarter of the current year are as follows: 2 (Click the icon to view the data.) Assume that the fixed expenses 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 Jacques Fashion drops a department, it will not incur these fixed expenses. Under these circumstances, should Jacques Fashion drop any of the departments? Give your reason. Operating income data Men's 83,000 $ Department Women's Accessories 55,000 $ 104,000 $ Total 242,000 Sales revenue venue...... Variable expenses....... Fixed expenses 53,000 16,000 37,000 21,000 58,000 (3,000) $ 78,000 30,000 108,000 (4,000) $ 168,000 67,000 235,000 7,000 69,000 Total expenses 14,000 $ Operating income (loss)... Complete the following analysis to determine the increase or decrease in operating income of dropping the Women's Department. (Use parentheses or a minus sign to enter a decrease in operating income.) Jacques Fashion Analysis of Dropping the Women's Department Decrease in revenues Decrease in expenses: Variable expenses Fixed expenses Decrease in total expenses Increase (decrease) in operating income Complete the following analysis to determine the increase or decrease in operating income of dropping the Accessories Department (Use parentheses or a minus sign to enter a decrease in operating income.) Jacques Fashion Analysis of Dropping the Accessories Department Decrease in revenues Decrease in expenses: Variable expenses Fixed expenses Decrease in total expenses Increase (decrease) in operating income Jacques Fashions should