$)$ Multi$-$Branch Restaurant Chain

A multi$-$branch restaurant chain is assessing the perfommance of its individual restaurants. Each branch operates under the same corporate umbrella, shaning administrative costs, branding, and management. The company evaluates two of its restaurants, Restaurant A and Restaurant B$,$ based on their financial data for the past year:

Restaurant A:

Revenue: $$800,000$

Variable Costs: $$500,000$

Allocated Corporate Overhead Costs: $$100,000$

Restaurant B:

Revemue: $$600,000$

Variable Costs: $$550,000$

Allocated Corporate Overhead Costs: $$100,000$

The company is considering shutting down Restaurant B$.$ Based only on the financial data provided, should the company proceed with the decision to close Restaurant B$?$ Explain your rationale for your recommendation.