Zena Fashion in New York 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 square footage. Departmental operating income data for the third quarter of the current year are as follows:

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.

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Department Men's Women's $54,000 28,000 21,000 Accessories Total Sales revenue Variable expenses. Fixed expenses. Total expenses $100000 $260,000 174,000 72,000 $113,000 $246,000 $(13,000) 14,000 $106,000 58,000 26,000 88,000 25,000 . $ 22,000 $ 5,000