Zena Fashion in Austin operates three departments: Men's, Women's, and Accessories. Zena Fashion allocates all fixed expenses $($unavoidable building depreciation and utilities$)$ based on each department's squre footage. Departmental operating income data for the third quarter of the current year are as follows:

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The store will remain in the same building regardless of whether any of the departments are discontinued. Should Zena Fashion discontinue any of the departments? Give your reason.

The Men's and Women's Departments are even this department has a covering

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While the Accessories Department appears to be The Accessories Department is contributing

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Data table

$\backslash$table$[[,$A$,,$B$,$C$,$D$,$E$],[1.,$Zena Fashions$],[2,$Product Line Contribution Margin Income Statement$],[\mathrm{.}3,$For the Year$],[4,,$Product lines,$],[5,,,$Men's,Women's,Accessories,Company Total$],[6,$Sales revenue,$$,109,000,56,000,98,000,263,000],[7,$Less: Variable expenses,,$61,000,29,000,89,000,179,000],[8,$Contribution margin,$$,48,000,27,000,9,000,84,000],[9,$Less: Fixed expenses,,$24,000,19,000,26,000,69,000],[10,$Operating income,$$,24,000,8,000,(17,000),15,000]]$