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For the Month Ended March 31 1 Bowls Plates Cups 2. Sales $71,450.00 $105,450,00 $31,080.00 3 Cost of goods sold 32,370.00 42,660.00 17,150.00 4 Gross profit $39,080.00 $62,790,00 $13,930.00 5 Selling and administrative expenses 27,590,00 42,730.00 16,200.00 6 Income from operations $11,490,00 $20,060,00 $(2,270.00) Fixed costs are 10% of the cost of goods sold and 30% of the selling and administrative expenses. Dish N' Dat assumes that fixed costs would not be materially affected if the Cups line were discontinued. Continue Cups Discontinue Cups Differential Effect on Income (Alternative 2) (Alternative 1) (Alternative 2) $0.00 Revenues Costs 0.00 Variable cost of goods sold Variable selling and administrative expenses 0.00 0.00 Fixed costs 0.00 Income (Loss) b. Should the Cups fine be retained? Explain. Yes No As indicated by the differential analysis in part (a), the income will by $ if the Cups line is discontinued