Members of the board of directors of 123 Security have received the following operating income data for the year just ended: (Click the icon to view the operating income data.) Members of the board are surprised that the industrial systems product line is losing money. They commission a study to determine whether the company should discontinue the line. Company accountants estimate that discontinuing the industrial systems line will decrease fixed cost of goods sold by $83,000 and decrease fixed marketing and administrative expenses by $9,000. Read the requirements. systems line is discontinued. (Use parentheses or a minus sign for an operating loss.) 123 Security Total Analysis of Discontinuing a Product Line Sales revenue Variable expenses: Cost of goods sold Marketing and administrative expense Total variable expenses Contribution margin Fixed expenses: Cost of goods sold Marketing and administrative expense Totals With Industrial Systems Totals Without Industrial Systems Difference