Members of the board of directors of Security First have received the following operating income data for the year ended May $31,2024$

$($Click the icon to view the operating income data.$)$ decrease fixed cost of goods sold by $$83,000$ and decrease fixed selling and administrative expenses by $$15,000.$

Read the requirements

Requirement $1.$ Prepare a differential analysis to show whether Security First should drop the industrial systems product line. $($Use parentheses or a minus sign to enter decreases to profits $)$

Expected decrease in revenues

Expected decrease in total variable costs

$300,000$

Expected decrease in fixed costs

Expected decrease in total costs

Expected decrease

in operating income$$ a