Condensed monthly operating income data for Delage Inc for November is presented below. Additional information regarding Delage's operations follows the statement: Store S80,000 Sales Variable Coats Contribution Margin Direct Fixed Expenses Store Segment Margin Allocated Fixed Expenses Operating Income (Loss) Shure 2 $120.000 84.000 36.00 40.000 Total 200.000 116.000 84.000 60.000 48.000 20,000 28.000 4.000 24,000 $4,000) 6.000 10,000 $24,000 (10,000 $14.000 Three-quarters of each store's direct direct fixed expenses are avoidable if the store were to be closed. Delage allocates common fixed expenses to each store on the basis of sales dollars. These fixed expenses are unavoidable. Management estimates that closing Store 2 would result in a 10% increase in Store 1 sales. The operating results for November are representative of all months. Required - Calculate the net benefit or loss of closing Store 2. Use the incremental approach i.e. do not prepare an income statement). Would you recommend that Store 2 be closed