Differential Analysis - Making a decision - dropping a segment. Gila Fashions operates three departments: Men's Women's and Accessories. Below is the departmental operating income data for the 3rd quarter of 2017. Complete the chart by filling in the Operating Income/Loss and then answer the questions below. Men's Women's Accessories Total Sales Revenue 103,000 56,000 95,000 250,000 Less Variable Costs 60,000 30,000 90,000 180,000 = Contribution Margin 43,000 26,000 5,000 70,000 Less Fixed Costs 25,000 18,000 23,000 62,000 = Operating Income/Loss a. b. c. d. (1 point) Assuming fixed costs assigned to each department include only direct fixed costs of the departments, should Accessories department be dropped? Yes or No (2 points) What are the qualitative (nonfinancial) factors that you might consider for this decision? (5 points) Provide the differential analysis which supports dropping or keeping the Accessories department