Can someone help me figure out how to get to the final answer please

UlTTEFenEIaI HnalySlS ror a UISCOntInUECl I'FOCIUCE The condensed product-line income statement for Porcelain Tableware Company for the month of May is as follows: Porcelain Tableware Company Product-Line Income Statement For the Month Ended May 31 Bowls Plates Cups Sales $65,400 $90,400 $26,400 Cost of goods sold 25,300 32,800 15,000 Gross profit $40,100 $57,600 $11,400 Selling and administrative expenses 29,300 34,000 16,400 Income from operations $10,800 $23,600 $(5,000) D Fixed costs are 13% of the cost of goods sold and 43% of the selling and administrative expenses. Porcelain Tableware assumes that fixed costs would not be materially affected if the Cups line were discontinued. a. Prepare a differential analysis dated May 31 to determine whether to Continue Cups (Alternative 1) or Discontinue Cups (Alternative 2). If an amount is zero, enter "0". For those boxes in which you must enter subtracted or negative numbers use a minus sign. Differential Analysis Continue Cups (Alt. 1) or Discontinue Cups (Alt. 2) For the Month Ended May 31 Continue Cups Discontinue Cups Differential Effect (Alternative 1) (Alternative 2) (Alternative 2) Costs: Variable cost of goods sold X X X Variable selling and admin. expenses X X X macs.) $- x $_ x $- x Feedback \" b. Should the Cups line be retained? Explain. No X As indicated by the differential analysis in part (a), the income will increase X by $- X if the Cups line is discontinued