Income Statement For the Year Ended December 31, 2024 Product Line T205 B179 Total Net Sales Revenue $ 270,000 $ 440,000 $ 710,000 Cost of Goods Sold: Variable 41,000 35,000 300,000 76,000 360,000 Fixed 60,000 Total Cost of Goods Sold 335,000 101,000 436,000 Gross Profit (65,000) 339,000 274,000 Selling and Administrative Expenses: Variable 76,000 64.000 44,000 140,000 70,000 Fixed 26,000 Total Selling and Administrative Expenses 108,000 102,000 210,000 $ Operating Income (Loss) (173,000) $ 237,000 $ 64,000 The manager of the division is surprised that the T205 product line is not profitable. The division accountant estimates that dropping the T205 product line will decrease fixed cost of goods sold by $79.000 and decrease fixed selling and administrative expenses by $16,000. a. Prepare a differential analysis to show whether Division B should drop the T205 product line. b. What is your recommendation to the manager of Division B