Product-Line Income Statement

For the Month

Bowls Plates Cups

Sales $71,000 $105,700 $33,500

Cost of goods sold 32,600 42,300 20,600

Gross profit $38,400 $ 63,400 $12,900

Selling and admin expenses 27,400 42,800 17,200

Income from operations $11,000 $ 20,600 $(4,300)

Fixed costs are 15% of cost of good sold and 30% of selling and admin expenses. Assumes that fixed costs are not materially affected if the ccup line was discontinued

how would I make a differential analysis to figure out id the cups should be discontinued?