Problem 12-26 Managerial Accounting ISBN13: 9780077522957 - I believe the answer is supposed to be a decrease in net operating income of $29,800, but I am getting an increase of $29,800. My inputs are as follows:

Gross Margin lost if store is closed...............................$316,800

Less costs which can be avoided:

Sales Salaries.............................$70,000

Direct Advertising.........................51,000

Store Rent....................................85,000

Delivery Salaries...........................4,000

Store Management Salaries.........9,000

Salary of New Manager...............11,000

General Office Compensation......6,000

Insurance on Inventories..............5,000

Utilities........................................31,000

Employment Taxes.....................15,000

Total Costs which Can be Avoided............................$287,000

Increase in Company Net Operating Income if North Store is Closed = $29,800

What am I doing wrong?