Closing the Town Store would result in 35% of its traceable fixed continuing and a 10% increase in Mall Store sales and variable costs. What is the increase (decrease) in operating income if the Town store is closed? Sales Variable costs Contribution margin Traceable fixed costs Segment margin Common fixed Total $260,000 $174.000 $86,000 $60,000 $26.000 Mall $140,000 $90,000 $50,000 $28.000 Town $120,000 $84.000 $36,000 $32,000 $4,000 $22.000 expenses Net income $12.000 $14,000 $7.000 $15.000 $5,000 ($1.000) ($10,800) O ($ 1,200) (519,800) (510,200) (515,200)