Can someone help me determine the costs without the system and show me the equations you used so I can understand this? Thanks.

Members of the board of directors of Safety Point have received the following operating income data for the year ended Ma (Click the icon to view the operating income data.) Members of the board are surprised that the industrial systems product line is not profitable. They commission a study to de cost of goods sold by $81,000 and decrease fixed selling and administrative expenses by $10,000 Read the requirements Requirement 1. Prepare a differential analysis to show whether Safety Point should drop the industrial systems product ling $ (340,000) $ Expected decrease in revenues Expected decrease in total variable costs Expected decrease in fixed costs Expected decrease in total costs 102,000 91,000 193,000 Safety Point Income Statement For the Year Ended May 31, 2018 Product Line Industrial Household Systems Systems Total Net Sales Revenue $ 340,000 S 370,000 $ 710,000 Cost of Goods Sold Variable 33,000 49,000 82,000 Fixed 240,000 68,000 308,000 Total Cost of Goods Sold 273,000 117,000 390,000 Gross Profit 67,000 253,000 320,000 Selling and Administrative Expenses: Variable 69,000 76,000 145,000 Fixed 38,000 24,000 62.000 Expected decrease in operating income $ (147,000) Requirement 2. Prepare contribution margin income statements to show Safety Point's total operating income under the tw income numbers to your answer to Requirement 1. (Use parentheses or a minus sign for an operating loss.) Safety Point Contribution Margin Income Statement For the Year Ended May 31, 2018 otor n umber in the odit field and then ciel Choo Anuar Contribution Margin Income Statement For the Year Ended May 31, 2018 Totals With Totals Without Industrial Systems Industrial Systems 340000 Change if Industrial Systems Is Dropped Net Sales Revenue Variable Costs: Manufacturing Selling and Administrative Total Variable Costs Contribution Margin Fixed Costs: Manufacturing 33000 69000 102000 238000 240000 Selling and Administrative Total Fixed Costs Operating Income (Loss) 38000 278000 (40000)