Members of the board of directors of Safety Point have received the following operating income data for the year ended May 31,2024 : by $80,000 and decrease fixed selling and administrative expenses by $14,000. Read the requirements. Requirement 1. Prepare a differential analysis to show whether Safety Point should drop the industrial systems product line. (Use parentheses or a minus sign to enter decreases to profits.) Data table Requirements 1. Prepare a differential analysis to show whether Safety Point should drop the industrial systems product line. 2. Prepare contribution margin income statements to show Safety Point'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. 3. What have you learned from the comparison in Requirement 2