The following is a description relating to housewares: All employees working in the housewares will be terminated if the housewares are closed. There will be no advertising costs on the housewares if the housewares are closed. Utility expenses are utility costs for the entire company. The amount charged to each section is an allocation based on the space occupied and cannot be avoided if one section is closed. Depreciation expense represents depreciation on used equipment. Equipment is custom made and will not have a resale value if one part is closed. Rental costs represent rent for the entire company housing estate; these are allocated to all parts based on the dollar of sales. The total monthly rent of $ 2t},[}[} is a long-term rental agreement. Insurance expense for insurance carried out on the inventory under individual parts. General administrative expenses represent general accounting, purchasing, and management expenses, which are allocated to each portion on a sales dollar basis. This fee will not change if the housewares are closed. Based on the data above, if we close the housewares it will result in a 10% contribution margin on Drugs and a 15% decrease in the contribution margin on cosmetics. Under these conditions, should the housewares be closed? Provide calculations and reasons