Members of the board of directors of Security First have received the tollowing operating income data for the year ended May 31,2018 : (Click the loon to view the operating income dota.) Members of the board are surprised that the industril systems product line is not profitoble. 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 cold by $81,000 and decrease fixed seiling and administrative expenses by $10,000. Reod the requitements Requirement 1. Prepare a differential analysis to show whether Security First should drop the industriat systems product line. (Uso parentheses or a minus sign to enter decienses to prefitin) Requirements 1. Prepare a differential analysis to show whether Security First should drop the industrial systems product line. 2. Prepare contribution margin income statements to show Security First's total operating income under the two alternatives: (a) with the industrial systems line and (b) without the line. Compare What difference between the two alternatives' income numbers to your answer to Requirement 1 . 3. What have you learned from the comparison in Requirement 2 ? Security First Income Statement For the Year Ended May 31, 2018 Requirement 1. Prepare a differential analysis to show whether Security First should drop the industrial systems produc decreases to profits.)