Total	Store A	Store B
Sales	$1,000,000	$400,000	$600,000
Variable expenses	580,000	160,000	420,000
Contribution margin	420,000	240,000	180,000
Traceable fixed expenses	300,000	100,000	200,000
Store segment margin	120,000	140,000	-20,000
Common fixed expenses	50,000	20,000	30,000
Net operating income	$70,000	$120,000	($50,000)

Due to its poor showing, consideration is being given to closing Store B. Studies show that if Store B is closed, one-fourth of its traceable fixed expenses will continue unchanged. The studies also show that closing Store B would result in a 10 percent decrease in sales in Store A. The company allocates common fixed expenses to the stores on the basis of sales dollars. (a) Determine the monthly financial advantage/disadvantage of closing Store B. (b) Should the store be closed ?