Members of the board of directors of Safecy Step have received the following operating inoome cata for the year ended May 31,2024 . Cisck the koon to view the operating income data.) Members of the board are surprised that the industrial sysems product ine is not proftable. They commission a study to determine whother the conpary abould drep ithe init. Compaty accountant eotimale that diopping industriai systems will decrease fixed cost of goods sold by $82,000 and decrease fixed seling and administrative expenses by 510,000 . Read the requirmments Safety Step Income Statement For the Year Ended May 31, 2024 Product Line Selling and Administrative Expenses: Variable Fixed Total Selling and Administrative Expenses Operating Income (Loss) \begin{tabular}{rrrr} \hline 63,000 & 77,000 & 140,000 \\ 43,000 & 28,000 & 71,000 \\ \hline 106,000 & 105,000 & 211,000 \\ \hline$ & (69,000) & $170,000 & $101,000 \\ \hline \hline \end{tabular}