st recent monthly income statement for the Firm, Inc. is given below e mo Total Company Store A Store B Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income $300,000 $100,000 $200,000 108,000 28,000 80,000 32,000 $7 $25,000 27,00010,000 $5,000 ($3,000) $8,000 irm, Inc. is considering closing Store A. If Store A is closed, one-fourth of its traceable fixed penses would continue. Also, the closing of Store A would result in a 30% decrease in sales in tore B. Firm, Inc. allocates common fixed expenses on the basis of sales dollars and none of ese costs would be saved if a store were shut down. Store A is closed, the net operating income of Firm, Inc. would: Increase by $3,000 Increase by $9,750 ecrease by $36,250 ecrease by $31,250 ecrease by $13,250