pharoah manufacturing has manufacturing facilities in several locations. One of Pharoah's facilities has been showing losses over several quarters, and management is considering closing the facility. If the facility is closed, only two part-time employees will be retained by Pahrouah. The annual wage of each part-time worker is $16100. This articular location has been in operation for many years. As a result, the manufacturing equipment has no resale value. Following is the most recent income statement for the facility: Sales 3667000 less: variable expenses 2570000 contribution margin 1097000 less: fixed expenses wages 685700 insurance 178500 depreciation295700 advertising 23700 operating income 86600 what would be the impact on pharoahs overall operating income if the mnaufacturing facility is eliminated