2 A company has three locations. The income statements for the most recent accounting period are shown below: Sales Variable costs Contribution Margin Traceable(direct) Fixed Costs Allocated Fixed costs Operating Income Avon Berlin Portland $800,000 $250,000 $650,000 $480,000 $187,500 $390,000 $320,000 $62,500 $260,000 $64,000 $20,000 $52.000 $176,000 $55,000 $143,000 $80,000 ($12,500) $65,000 If the Berlin location closes 65% of the Berlin business will go to the Avon location. The Avon location's traceable (direct) fixed costs will increase by $14,000. if they take over the Berlin business Required: Given these assumptions, what is the financial impact for the company as a whole if Berlin is eliminated. In addition, in your answer make sure to indicate whether the financial impact would be an increase or decrease in operating income