Differential Analysis for a Discontinued Product

The condensed product$-$line income statement for Dish N$\text{'}$ Dat Company for the month of May is as follows:

Dish N$\text{'}$ Dat Company

Product$-$Line Income Statement

For the Month Ended May $31$

$\backslash$table$[[,$Bowls,Plates,Cups,$],[$Sales$,$$$92,300,$$$137,400,$$$43,500,],[$Cost of goods sold,$42,300,,55,000,26,700],[$Gross profit,$$50,000,,$$$82,400,$$$16,800$