A B C D E Devine Fashions 2 Product Line Contribution Margin Income Statement For the Year 4 Product lines Cn Men's Women's Accessories Company Total 6 Sales revenue S 105,000 52,000 $ 101,000 $ 258,000 7 Less: Variable expenses 58,000 28,000 90,000 176,000 8 Contribution margin $ 47,000 $ 24,000 $ 11,000 $ 82,000 9 Less: Fixed expenses 25,000 22,000 26,000 73,000 10 Operating income 22,000 $ 2,000 $ (15,000) 9,000Devine Fashion operates three departments: Men's, Women's, and Accessories. Departmental operating income data for the third quarter of the current year are as follows: a (Click the icon to view the data.) Assume that the xed expenses assigned to each department include only direct xed costs of the department (rather than unavoidable xed costs}: - Salary of the department's manager - Cost of advertising directly related to that department If Devine Fashion dis-continues a department. it will not incur these xed expenses. Under these circumstances. should Devine Fashion discontinue any of the departments? Give your reason. Complete the following analysis to determine the increase or decrease in operating income of dropping the Accessories Department, the only department showing an operating loss this quarter. Incremental Analysis for Discontinuation Decision Total Contribution margin lost 'rfAccessories is discontinued Less: Fixed cost savings if Accessories is discontinued Operating income if Accessories is discontinued