Data table lembers of the board of directors of Safety Step have received the following operating income data for the year ended May 31 , 2024 : Click the icon to view the operating income data.) ystems will decrease fixed cost of goods sold by $84,000 and decrease fixed selling and administrative expenses by $12,000. ead the Members of the board of directors of Safety Step have received the following operating income data for the year ended May 31 , 2024 : Click the icon to view the operating income data.) systems will decrease fixed cost of goods sold by $84,000 and decrease fixed selling and administrative expenses by $12,000. Read the requirements. Requirement 3. What have you learned from the comparison in Requirement 2 ? The operating income difference calculated on the total analysis of dropping a product line the expected decrease in operating income if Safety Step drops the industrial systems product line, as shown in Requirement 1 This demonstrates that the differential analysis approach in Requirement 1 yields result as the longer approach in Requirement 2 that compares total operating income under the two alternatives