ACME Incorporated has three store locations with the following results from last year:

	Total	Central	Suburbs	Rural
Sales	900,000	450,000	300,000	150,000
Variable expenses:
Cost of goods sold	522,000	258,000	174,000	90,000
Sales commissions	18,000	9,000	6,000	3,000
Total variable expenses	540,000	267,000	180,000	93,000
Contribution margin	360,000	183,000	120,000	57,000
Fixed expenses:
General office expenses	12,000	6,000	4,000	2,000
Store manager salaries	150,000	50,000	50,000	50,000
Store rent	58,000	24,000	19,000	15,000
Liability insurance	6,000	2,600	2,500	900
Advertising	20,000	12,000	5,000	3,000
Depreciation of store display racks	5,000	2,200	2,000	800
Utilities	36,000	15,000	12,000	9,000
Total fixed expenses	287,000	111,800	94,500	80,700
Operating income (loss)	73,000	71,200	25,500	(23,700)

Additional information:

general office expenses relate to operation of the overall company and are allocated to each store based on sales dollars,

liability insurance is for the overall company and is allocated to each store based on the size of the store,

advertising is arranged by the sales director at head office; half of the amount is an allocation of general company promotion, while the other half is for product flyers delivered to homes in each store area,

store display racks will be transferred to another store if a location is closed.

Required:

What will be the total impact to profit if the unprofitable store location is closed?

What report format would provide a better indication of the long-run financial viability of the three stores? Why?