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Differential Analysis Continue Cups (Alt. 1) or Discontinue Cups (Alt. 2) For the Month Ended May 31 Continue Cups Discontinue Cups (Alternative 1) (Alternative 2) Differential Effect on Income (Alternative 2) Revenues $ 182,500 $ 155,600 $ 26,900 Costs: Variable cost of goods sold -74,900 -59,400 Variable selling and admin. expenses -79,500 -64,100 Fixed costs -43,922 -15,822 1 $ -35,285 -3,185 Income (Loss) b. Should the Cups line be retained? Explain. Yes As indicated by the differential analysis in part (a), the income will decrease by $ 12,637 X if the Cups line is discontinued. Differential Analysis for a Discontinued Product The condensed product-line income statement for Suffolk China Ware Company for the month of May is as follows: Suffolk China Ware Company Product-Line Income Statement For the Month Ended May 31 Bowls Plates Cups Sales $65,400 $26,900 Cost of goods sold 27,100 15,500 $90,200 32,300 $57,900 35,300 Gross profit $38,300 $ 11,400 Selling and administrative expenses 28,800 15,400 Income from operations $9,500 $22,600 $(4,000) Fixed costs are 13% of the cost of goods sold and 43% of the selling and administrative expenses. Suffolk China Ware assumes that fixed costs would not be materially affected if the Cups line were discontinued. a. Prepare a differential analysis dated May 31 to determine if Cups should be continued (Alternative 1) or discontinued (Alternative 2). If an amount is zero, enter "0". For those boxes in which you must enter subtracted or negative numbers use a minus sign