Hello, could you please explain how the following questions below are calculated:

1. Added profitability from carpet sales: 65, 000
2. Decreased contribution margin from paint and supplies: -30, 400
3. Gain (loss) from closure: -12, 800

. _ . . . . . _ - - The self-assessment option assesses your Tipton Elne Stop Decorating sells paint and paint supplies, carpet, and wallpaper at a single store location in attempt by shading m": \"d if incorrect or suburban Ellacktcw nI. Although the company has been very profitable over the years, management has seen an\" if mm\". U\" CTFtL+-: or Chi-10+: to a significant decline in wallpaper sales and earnings. Much of this decline is attributable to the Internet and to cits; self-aggcgmcnt ghading, companies that advertise deeply discounted prices in magazines and offer customers free shipping and toll- free telephone numbers. Flecent figures follow. -- \"40.000 112.000 45.000 151000 Dperating income {loss} $00,000 $03,000 41?,000 Tipton is studying whether to drop w allpaper because of the changing market and accompanying loss. If this line is dropped, the following changes are ei-ipected to occur: I The vacated space will be remodelled at a cost of $12,400 0: will be devoted to an ei-ipanded line high-end ca $12,400 Sales of carpet are ei-ipected to increase by $120,000 0: the line's overall CM ratio will rise by 5 percentage poir llllllll 5x I Tiptcn can cut wallpaper's fii-ied costs by 403-4. Flemaining fii-ied costs w ill continue to be incurred. 403/. I 'w'allpaper purchasers often bought paint 0: supplies. Sales of paint 0: paint supplies ei-ipected to fall by 2014. 20:: I The firm w ill increase advertising ei-ipenditures by $25,000 to promote the ei-ipanded carpet line. $25,000 REQUIRED: 1. Should Tipton olose its wallpaper operations? Complete the table below to support your answer. Loss of wallpaper oontril:-ution margin -20_.000 Flemodeling 42,400 Ftdded profitability from oarpet sales 05,000 Fir-red oost sayings 10,000 Eleoreased oontribution margin from paint and supplies -30_.400 lnoreased advertising -25_.000 Gain [loss] from olosure _12__B[||] Z. Ftssume that Tipton's wallpaper inventory at the time of olosure deoision amounted to $23,?00. How would you haI.Ie treated this additional information in making the deoisio Ignored cost as is a sunk cost