Discontinue a Segment

Product Omega has revenue of $$193,000,$ variable cost of goods sold of $$114,900,$ variable selling expenses of $$31,200,$ and fixed

costs of $$60,500,$ creating an operating loss of $$(13,600).$

a$.$ Prepare a differential analysis as of January $15$ to determine if Product Omega should be continued $($Alternative $1)$ or

discontinued $($Alternative $2),$ assuming fixed costs are unaffected by the decision. If an amount is zero, enter $"0".$ If required, use

a minus sign to indicate a loss.