Walton Boot Co. sells mens, womens, and childrens boots. For each type of boot sold, it operates a separate department that has its own manager. The manager of the mens department has a sales staff of nine employees, the manager of the womens department has six employees, and the manager of the childrens department has three employees. All departments are housed in a single store. In recent years, the childrens department has operated at a net loss and is expected to continue to do so. Last years income statements follow:

	Mens Department				Womens Department				Childrens Department
Sales	$	720,000			$	500,000			$	220,000
Cost of goods sold		(274,500	)			(183,600	)			(105,875	)
Gross margin		445,500				316,400				114,125
Department managers salary		(70,000	)			(59,000	)			(39,000	)
Sales commissions		(124,200	)			(93,600	)			(36,900	)
Rent on store lease		(39,000	)			(39,000	)			(39,000	)
Store utilities		(22,000	)			(22,000	)			(22,000	)
Net income (loss)	$	190,300			$	102,800			$	(22,775	)

Requirements are as follows-

Complete this question by entering your answers in the tabs below Required A Required B1 Required B2 Required C Calculate the contribution margin. Determine whether to eliminate the children's department. (Negative amounts should be indicated by a minus sign.) Contribution to profit (loss) Should the children's department be eliminated