Members of the board of directors of Security First have received the following operating income data for the year ended May 31,2018 : (Click the icon to view the operating income data.) Members of the board are surprised that the industrial systems product line is not profitable. They commission a study to dotermine wheether the company should drop the line. Company accountants estimate that dropping industrial systems will decrease fixed cost of goods sold by $80.000 and decrease ficed selling and administrative expenses by $15, 000. Road the requirements. 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 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 ? Data table Data table