A condensed income statement by product line for Lavonia Beverage Inc. indicated the following for Vim Cola for the past year:

Line Item Description	Amount
Sales	$235,900
Cost of goods sold	(109,000)
Gross profit	$126,900
Operating expenses	(145,000)
Operating loss	$(18,100)

It is estimated that 16% of the cost of goods sold represents fixed factory overhead costs and that 21% of the operating expenses are fixed. Because Vim Cola is only one of many products, the fixed costs will not be materially affected if the product is discontinued.

a. Prepare a differential analysis dated November 2 to determine whether Vim Cola should be continued (Alternative 1) or discontinued (Alternative 2). If an amount is zero, enter "0". If required, use a minus sign to indicate a loss.

Line Item Description	Continue Vim Cola (Alternative 1)	Discontinue Vim Cola (Alternative 2)	Differential Effects (Alternative 2)
Revenues:	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4
Costs:
Variable cost of goods sold	fill in the blank 5	fill in the blank 6	fill in the blank 7
Variable operating expenses	fill in the blank 8	fill in the blank 9	fill in the blank 10
Fixed costs	fill in the blank 11	fill in the blank 12	fill in the blank 13
Profit (Loss)	$fill in the blank 14	$fill in the blank 15	$fill in the blank 16

b. Should Vim Cola be retained?