3. The condensed product line income statement for Dinner Ware Company is as follows: Dinner Ware Company Product Line Income Statement BOWLS PLATES Sales $1,500,000 $2,350.000 Cost of goods sold (900,000) (1.400,000) Gross profit $600,000 $950,000 Selling and Administrative expenses (270,000) (700.000 Operating Income (los) $330,000 $250,000 CUPS $975,000 (780,000) $195,000 (300,000) S(105,000) Fixed costs are 40% of the cost of goods sold and 18% of the selling and administrative expenses. Required: Prepare a Differential Analysis report for all three products