A condensed income statement by product line for Scandi Beverage Inc. indicated the following for Dietup for the past year Sales Cost of goods sold $48,000 25,000 Gross profit Operating expenses $23.000 26,000 Loss from operations $13,000) It is estimated that 10% of the cost of goods sold represents fixed factory overhead costs and that 20% of the operating expenses are fixed. Since Dietup is only one of many products, the fixed costs will not be materially affected if the product is discontinued. A decision matrix for differential analysis can ignore O variable cost of goods sold and fixed cost of goods sold O fixed cost of goods sold and variable operating expenses variable cost of goods sold and variable operating expenses O fixed cost of goods sold and fixed operating expenses