Rooney 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. $($SEE IMAGE $1)$

REQUIRED

a$.$Calculate the children's department's contribution to profit. Determine whether to eliminate the children$$s department. $($SEE IMAGE $2)$

b$.$Confirm the conclusion you reached in Requirement a by preparing income statements for the company as a whole with and without the children$$s department. $($SEE IMAGE $3)$

c$.$Eliminating the children$$s department would increase space available to display men$$s and women$$s boots. Suppose management estimates that a wider selection of adult boots would increase the store$$s net earnings by $$45,000.$ Would this information affect the decision that you made in Requirement a$?($SEE IMAGE $4)$

PLEASE include ALL FORMULAS that are needed to answer these questions even if they seem simple.