3. The most recent monthly income statement for Hudson Stores is given below: Sales........ Variable expenses Contribution margin... Store segment margin Total Store A 1,300,000 $600,000 Store B $700,000 650,000 300,000 350,000 Traceable fixed expenses... 650,000 300,000 350,000 400,000 110,000 300,000 240,000 190,000 50,000 Common fixed expenses... Net operating income. 150,000 $ 90,000 69.231 $120.769 ($ 30.769) 80.769 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. Compute the overall increase or decrease in the company's operating income if Store B is closed. Show your work! (14 PTS)