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 Bowls Plates Cups Sales $64,400 $89,200 $27,100 Cost of goods sold 26,800 33,300 15,600 Gross profit $37,600 $55,900 $11,500 Selling and administrative expenses 29,300 34,800 15,500 Income from operations $8,300 $21,100 $(4,000) Fixed costs are 14% of the cost of goods sold and 42% 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 zero "0". Use a minus sign to indicate a loss.