Somerset Corporation is composed of five divisions, and each division is

allocated a share of Somerset overhead to make divisional managers aware of

the cost of running the corporate headquarters. The following information

relates to the Metro Division:

Sales $$7,500,000$

Variable operating costs $5,100,000$

Traceable fixed operating costs $1,900,000$

Allocated corporate overhead $300,000$

If the Metro Division is closed, $100\%$ of the traceable fixed operating costs can be

eliminated. What will be the impact on Somerset's overall profitability if the

Metro Division is closed?

A$.$ Decrease by $$200,000.$

B$.$ Decrease by $$500,000.$

C$.$ Decrease by $$2,100,000.$

D$.$ Decrease by $$2,400,000$