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 department has operated at a net loss and is expected to continue to do so. Last year's income statements follow Men'sl Women'sChildren's Department Department Department Sales Cost of goods sold $ 720,000 $ 220,000 (105 875) $500,000 274 500) 445,500 (70,000) (124 200) (22,000) 190,300 $ 102,800 (183 600) Gross margin Department manager's 316,400 (59,000) (93,600) (39,000) (22,000) 114,126 (39,000) (36,900) (39,000) (22.000) salary Sales commissions Rent on store lease Store utilities Net income (loss) $ (22.775) Required a-1. Calculate the contribution to profit of the children's department (Negative amount should be indicated by a minus sign.) Contribution to profit (loss)