Differential Analysis for a Discontinued Product The condensed product-line income statement for Dish N' Dat Company for the month of March is as follows: Dish N' Dat Company Product-Line Income Statement For the Month Ended March 31 plate Bowls Plates Cups Sales $65,000 $89,600 $27,000 Cost of goods sold 26,900 31,800 1 4,600 Gross profit $38,100 $57,800 $12,400 Selling and administrative expenses 28,800 35,600 15,500 - - - Income from operations $9,300 $22,200 $(3,100) Fixed costs are 16% of the cost of goods sold and 41% of the selling and administrative expenses. Dish N' Dat assumes that fixed costs would not be materially affected if the Cups line were discontinued. a. Prepare a differential analysis dated March 31 to determine if Cups should be continued (Alternative 1) or discontinued (Alternative 2). If an amount is zero, enter "0". Use a minus sign to indicate a loss. Differential Analysis Continue Cups (Alt. 1) or Discontinue Cups (Alt. 2) March 31 Continue Cups (Alternative Discontinue Cups (Alternative Differential Effect on Income (Alternative 1) Revenues Costs: Variable cost of goods sold Variable selling and admin. expenses Fixed costs Income (Loss) b. Should the Cups line be retained