My question per the info below is that if the fixed salaries expense total is $58,275, split into thirds at $19,425 each between 3 departments; if I we get rid of purses/handbags department, would my total remain at $58,275 allocated between the other 2 remaining departments or does it go down to $58,275 less the $19,425 total of $38,850?

2. Fixed salaries expenses are allocated in thirds, assuming that staff are helping customers in all product areas. If Purses/Handbags are not sold, salaries would remain the same. Salaries would then be allocated based on percentage of sales.