Sales Product-Line Income Statement For the Month Ended March 31 Bowls Plates Cups $65,600 $89,200 $26,200 27,000 32,600 14,900 $38,600 $56,600 $11,300 30,200 $8,400 34,300 $22,300 15,700 $(4,400) Fixed costs are 13% of the cost of goods sold and 35% of the selling and administrative expenses. Dish N' Dat assumes that fixed costs would not be materially affected if the Cups line were discontinued. a. Prepare a differential analysis dated March 31 to determine if Cups should be continued (Alternative 1) or discontinued (Alternative 2). If an amount is zero, enter "0". Use a minus sign to indicate a loss. Differential Analysis Continue Cups (Alt. 1) or Discontinue Cups (Alt. 2) March 31 Continue Cups (Alternative 1) Discontinue Cups (Alternative 2) Differential Effect on Income (Alternative 2) Cost of goods sold Gross profit Selling and administrative expenses Income from operations 000 Revenues Costs: Variable cost of goods sold Variable selling and admin. expenses Fixed costs Income (Loss)