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K Members of the board of directors of Safety Point have received the following operating income data for the year ended May 31, 2024: BEEF (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 determine whether the company should drop the line. Company accountants estimate that dropping industrial systems will decrease fixed cost of goods sold by $82,000 and decrease fixed selling and administrative expenses by $10,000. Read the requirements. Expected decrease in revenues $ (340,000) Expected decrease in total variable costs 102,000 Expected decrease in fixed costs 92,000 Expected decrease in total costs 194,000 Expected decrease in operating income $ (146,000) Requirement 2. Prepare contribution margin income statements to show Safety Point's total operating income under the two alternatives: (a) with the industrial systems line and (b) without the line. Compare the difference between the two alternatives' income numbers to your answer to Requirement 1 (Use parentheses or a minus sign for an operating loss.) - X Safety Point Data table Contribution Margin Income Statement AO For the Year Ended May 31, 2024 Totals With Totals Without Change if Industrial Safety Point Industrial Systems Industrial Systems Systems Is Dropped Income Statement 360000 For the Year Ended May 31, 2024 Net Sales Revenue 340000 700000 Product Line Variable Costs: Industrial Household Manufacturing Systems Systems Total Selling and Administrative Net Sales Revenue 340,000 $ 360,000 $ 700,000 Total Variable Costs Cost of Goods Sold 36,000 85,000 Contribution Margin Variable 49,000 Fixed Costs: Fixed 220,000 64,000 284,000 Manufacturing Total Cost of Goods Sold 256,000 113,000 369,000 Selling and Administrative Gross Profit 84,000 247,000 331,000 Total Fixed Costs Selling and Administrative Expenses. Variable 66,000 71,000 137,000 Operating Income (Loss) Fixed 43,000 28,000 71,000 Total Selling and Administrative Expenses 109,000 99,000 208,000 Clear all Check answer Etext pages Get more help - (25,000) $ 148,000 $ 123,000 Operating Income (Loss) S