Devine Fashion in Chicago operates three departments: Men's, Women's, and Accessories. Devine 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 Devine Fashion discontinue any of the departments? Give your reason.

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Devine Fashions Product Line Contribution Margin Income Statement For the Year Product lines Company Total 258,000 176,000 Women's 52,000 28,000 Men's 105,000 58,000 47,000 25,000 22,000 Accessories Sales revenue Less: Variable expenses Contribution margin Less: Fixed expenses Operating income 101,000 24,000 22,000 2,000 11,000 26,000 (15,000) 82,000 73,000 9,000