c) Beauty Limited has 3 retail shops. The budgeted results for the next quarter are as follows: Shop A Shop B Shop C $'000 $'000 $'000 Sales 1,800 2,100 1,300 Cost of good sold (980) (1,500) (730) 820 600 570 Profit margin Sales persons' salaries (250) (180) (20) (170) (40) (30) (30) Depreciation of sales office equipment Apportionment of warehouse rent Depreciation of warehouse equipment Regional and headquarters costs (30) (20) (30) (25) (18) (250) (300) (280) Reported profit / (loss) 320 -35 32 Required: Analyse the above budgeted results and consider whether Beauty Limited should discontinue the operation of Shop B. 10 marks