Members of the board of directors of Security First have received the following operating income data for the year ended May 1, 2018 Cick 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 determine whether the company should drop the line company accountants estimate that drepping industria systems will decrease foed cost of goods sold by $64.000 and decrease foedeling and administrative expenses by $14.000 Read the counts Requirement 1. Prepare a differential analysis to show whether Security First should drop the industrial systems product lines parentheses or a mission to decreases to profits) Data Table TTUUUCE LITE Industrial Household Systems Systems Total $ 300,000 $ 330,000 $ 630,000 Net Sales Revenue Cost of Goods Sold: Variable 33,000 250,000 42,000 68,000 110,000 75,000 318,000 Fixed 283,000 393,000 237,000 17,000 220,000 Total Cost of Goods Sold Gross Profit Selling and Administrative Expenses: Variable 62,000 45,000 70.000 22,000 132,000 67,000 Fixed Print Done Data Table $ 300,000 $ 330,000 $ 630,000 33,000 250,000 Net Sales Revenue Cost of Goods Sold: Variable Fixed Total Cost of Goods Sold Gross Profit Selling and Administrative Expenses: Variable 42,000 68,000 110.000 75,000 318,000 393,000 283,000 17,000 220,000 237,000 62,000 45,000 107.000 70,000 22,000 92,000 132,000 67.000 199,000 Fixed Total Selling and Administrative Expenses Operating Income (Loss) $ (90,000) $ 128,000 $ 38,000 Print Done