Please help with this questions

Mark has been operating two profitable restaurants at A and B for several years. A year ago, Mark expanded its business to C, and the C restaurant has been suffering losses since its opening. The annual income statement for last year for the three restaurants are as follows: B C Total Revenue $1,200,000 $1,800,000 $800,000 $3,800,000 Cost of Food 480,000 720,000 360,000 1,560,000 Rent (Annual Renewal) 132,000 180,000 140,000 452,000 Utilities 72,000 90,000 85,000 247,000 Labour Costs (paid hourly) 200,000 380,000 185,000 765,000 Allocated corporate overhead 160,000 160,000 160,000 480,000 Total Costs $1,044,000 $1,530,000 $930,000 $3,504,000 Operating Income (Losses) $156,000 $270,000 $(130.000) $296.000 A big portion of the corporate overhead is related to marketing. The total overhead costs doubles when the Korean language was added to the marketing materials. The corporate overhead costs were evenly allocated to the three locations, when the C restaurant was newly added a year ago. Mark is considering his options. The first option is to close down the C restaurant. The second option is to keep the C restaurant and open another restaurant of similar size to the operation of the C restaurant in a Korean-language community. Questions: (1) Analyze Option: Close the C restaurant. By closing the Orlando restaurant , the total corporate overhead will be reduced by half to the previous level. or Opening the D restaurant at a new location independently. By adding a new restaurant in D, the financial information is similar to C restaurant except the cost of food will be $300,000 due to the volume discount and the rent in D place will be $100,000 annually. Mark does not expect to incur additional corporate overhead and the total corporate overhead costs will be evenly allocated to four restaurants. Show the calculations to support. (2)Which option should Mark take? What are the non-financial factors he should consider