I need help figuring out the last two rows. I know once the middle row is solved you subtract and get the answers and for the operating income you add them together.

Members of the board of directors of Safe Zone have received the following operating income data for the year ended May 31, 2018: (Click the icon to view the operating income data.) Members of the board are surprised that the industrial systems product line is not profitable. They commission a study to determine whether the company should drop the line. Company accountants estimate that dropping industrial systems will decrease fixed cost of goods sold by $80,000 and decrease fixed selling and administrative expenses by $10,000. Read the requirements Requirement 1. Prepare a differential analysis to show whether Safe Zone should drop the industrial systems product line. (Use parentheses or a minus sign to enter decreases to profits.) Expected decrease in revenues $ (370,000) Expected decrease in total variable costs 101,000 Expected decrease in fixed costs 90,000 Expected decrease in total costs 191,000 Expected decrease in operating income $ (179,000) Requirement 2. Prepare contribution margin income statements to show Safe Zone's total operating income under the two alternatives: (a) with the industrial systems line and (b) without the line. Compare the difference between the two alternatives' income numbers to your answer to Requirement 1. (Use parentheses or a minus sign for an operating loss.) X Safe Zone Data Table Contribution Margin Income Statement For the Year Ended May 31, 2018 Totals With Totals Without Change if Industrial Safe Zone Industrial Systems Industrial Systems Systems Is Dropped Income Statement Net Sales Revenue 760000 390000 370000 For the Year Ended May 31, 2018 Variable Costs: Product Line Industrial Household Manufacturing 77000 44000 33000 Systems Systems Total Selling and Administrative 145000 77000 68000 Net Sales Revenue 370,000 $ 390,000 $ 760,000 Total Variable Costs 222000 121000 01000 Cost of Goods Sold: Contribution Margin 538000 26900 269000 Variable 33,000 44,000 77,000 Fixed Costs: Fixed 240,000 68.000 308,000 Manufacturing 308000 Total Cost of Goods Sold 273,000 112.000 385.000 Selling and Administrative 72000 Gross Profit 97,000 278,000 375,000 Total Fixed Costs 380000 Selling and Administrative Expenses: 15800 Operating Income (Loss) Variable 68,00 77,000 145,000 Fixed 45.000 27,00 72,000 113,00 104,000 217,000 Help Me Solve This DemoDocs Example Get More Help - Total Selling and Administrative Expenses Clear All Check Answer (16,000) $ 174,000 $ 158,000 Operating Income (Loss) $