A B D $1$ Northern Stores is a retailer in British Columbia $.$ The most recent monthly income statement for Northern Stores is given below : $23$ Store Store $45$ Sales Less variable expenses Contribution margin Less traceable fixed expenses Segment margin Less allocated fixed expenses Operating income $($ loss $)$ Total $ $2,100,0001,260,000840,000420,000420,000350,000$ $ $70,000$ $ $1,300,000882,000418,000231,000187,000210,000-$ $ $23,000$ $ $800,000378,000422,000189,000233,000140,000$ $ $93,000$ Northern is considering closing Store I. If Store I is closed $,25\%$ of its traceable fixed expenses would continue to be incurred $.$ Also $,$ the closing of Store I would result in a $20\%$ decrease in sales in Store $.$ Northern allocates common fixed expenses on the basis of sales dollars and none of these costs would be saved if a store were shut down Cequired : mould Store $1$ be dropped $?$ Show all supporting calculations $.(5$ marks $)$ : You may not need to use all the green and blue highlighted cells $.$