Suffolk China Ware Co Product Line Income Statement Bowls Plates Cups Sales $54,000 $68,500 $24,500 Cost of goods sold 22,400 31,700 11,900 Gross profit 31,600 36,800 12,600 Selling and adm exp 28,300 25,300 20,400 Income (loss) from operations $3,300 $11,500S(7,800) Fixed costs are 15% of the cost of goods sold and 40% of the selling and administrative expenses. Suffolk assumes that fixed costs would not be materially affected if the Cups line were discontinued. The cups line has a $7800 loss from operations. Should it be discontinued to cut the loss? Should bowls and plates be retained? Prepare a differential analysis report for all three products for December, 2019