Compute the overall increase or decrease in the company's operating income if Store B is closed.

3. The most recent monthly income statement for Ward's Stores is given below: Sales. Variable expenses Contribution margin.... Traceable fixed expenses Store segment margin Common fixed expenses... Net operating income. Total Store A Store B 1,500,000 $600,000 $900,000 750,000 300,000 450,000 750,000 300,000 450,000 400,000 100,000 300,000 350,000 200,000 150,000 300,000 120,000 180,000 $ 50,000 $80,000 ($ 30,000) Due to its poor showing, consideration is being given to closing Store B. Studies show that if Store B is closed, one-third of its traceable fixed expenses will continue unchanged. The studies also show that closing Store B would result in a 25 percent increase in sales in Store A. The company allocates common fixed expenses to the stores on the basis of sales dollars