can u please check my solution?

Williams Products Inc. manufactures and sells a number of items, including school knapsacks. The company has been experiencing losses on the knapsacks for some time, as shown by the contribution format income statement below: "Allocated on the basis of machine-hours. Discontinuing the knapsacks would not affect sales of other product lines and would have no noticeable effect on the company's total general factory overhead or total purchasing department expenses. Required: e. Compute the increase or decrease of net operating income if the Williams Products Inc line is continued or discontinued. (Inpur all amounts as positive except Decreases in Sales, Decreases in Contribution Margin, and Net Losses which should be indicated by a minus sign.) \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Sales } & \multicolumn{2}{|c|}{\begin{tabular}{c} Keep School \\ Knapsack \end{tabular}} & \begin{tabular}{c} Drop School \\ Knapsack \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{l} Difference: \\ Operating \\ Income \\ Increase or \\ (Decrease) \end{tabular}} \\ \hline & $ & 290,000 & $ & $ & (290,0,0,5) \\ \hline \multicolumn{6}{|l|}{ Variable expenses: } \\ \hline Variable manufacturing expenses & & 81,200 & 0 & & 81,200 \\ \hline Sales commissions & & 31,900 & 0 & & 31,900 \\ \hline Shipping & & 8,700 & 0 & & 8,700 \\ \hline Total variable expenses & & 121,800 & 0 & & 121,800 \\ \hline Contribution margin & & 168,200 & 0 & & (168,200) \\ \hline \multicolumn{6}{|l|}{ Fixed expenses: } \\ \hline Salary of product-line manager & & 11,250 & 0 & & 11,250 \\ \hline General factory overhead & & 57,850 & 57,850 & & 0 \\ \hline Depreciation of equipment & & 22,000 & 22,000 & & 0 \\ \hline Advertising -traceable & & 53,950 & 0 & & 53,950 \\ \hline Insurance on inventories & & 4,800 & 0] & & 4,800 \\ \hline Purchasing department & & 33,640 & 33,640 & & 0 \\ \hline Total fixed expenses & & 183,490 & 113,490 & & 70,000 \\ \hline Operating loss & $ & (15,290) & (113,490) & $ & (98,200) \\ \hline \end{tabular} Prev 19 of 20 Next b. Would you recommend that the Williams Products Inc line be discontinued? Yes No