8. XYZ company has two stores, Store A and Store B. The most recent income statement for XYZ is given: Sales $ Variable Expenses $ Contribution Margin $ Traceable Fixed Expenses $ Segment Margin $ Common Fixed Expenses $ Net Operating Income $ Total 2,500,000 1,320,000 1,180,000 690,000 490,000 200,000 290,000 $ $ $ $ $ $ $ Store A 1,500,000 920,000 580,000 260,000 320,000 120,000 200,000 $ $ $ $ $ $ $ Store B 1,000,000 400,000 600,000 430,000 170,000 80,000 90,000 XYZ is considering closing Store B. If store B is closed, one-fifth of its traceable fixed expenses would continue. The closing of Store B would result in a 10% decrease in sales of Store A. XYZ allocated common fixed expenses on the basis of sales dollars and none of these costs would be saved if a store were closed. What is the overall increase or decrease in XYZ's net operating income if store B is closed? A Decrease by $116,000 B. Decease by $94,000 C. Decrease by $314,000 D. Decrease by $266,000