Niklos Boot Co. 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 depart ment has operated at a net loss and is expected to continue to do so. Last year's ncome statements follow. Department Department Department Sales S 500,000 600,000 120,000 Cost of goods sold (210,000) (250,000) (70,000) Gross margin 290,000 350.000 50,000 Department managers salary (52,000) (60,000) (24,000) (86,000) Sales commissions (98,000) (18,000) Rent on store lease (21,000) (21,000) (21,000) (4,000) (4,000) (4,000) Store utilities 127,000 167.000 s (17.000) Net income (loss) Required: a-1. Calculate the contribution to profit of the children's department (Negative amounts should be indicated by a minus sign.) ntribution to profit (loss) a-2. Should the children's department be eliminated? Yes b-1. Calculate the net income for the company as the whole with the children's department