Motel A Motel B Motel C 244.142 421,333 355,349 Sales 140.293 249.444 147 222 Variable Costs 148,203 128,058 79,605 Fored Costs If Motel A is closed, overall net profit/-loss will be Motel A Motel Motel Not proflu-loss If Motel B is closed, overall net profit-loss will be Motel A Motel B Motel Motel Not pro-loss Motel B is closed, overall not profu-loss will be Motel A Motel B Motel Net profit-loss If Motel C is closed, overall not profit-loss will be Motel A Motel B Motel Net profit-loss