The condensed product-line Income statement for Porcelain Tableware Company for the month of May is as follows: Porcelain Tableware Company Product-Line Income Statement For the Month Ended May 31 Bowls Plates Cups Sales $65,700 $90,400 $27,400 Cost of goods sold 27,200 33,200 15,400I Gross profit $38,500 $57,200 $12,000 Selling and administrative expenses 29,600 35,300 16,300 Income from operations $8,900 $21,900 ${4,300) Fixed costs are 12% of the cost of goods sold and 38% of the selling and administrative expenses. Porcelain Tableware 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 whether to Continue Cups (Alternative 1} or Discontinue Cups (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. Differential Analysis Continue Cups (Alt. 1) or Discontinue Cups (Alt. 2) For the Month Ended May 31 Continue Cups Discontinue Cups Differential Effect (Alternative 1) (Alternative 2) (Alternative 2} $ $ $ Revenues Costs: Variable cost of goods sold Variable selling and admin. expenses Fixed costs \"I \"I % Profit (loss) b. Should the Cups line be retained? Explain. Yes As indicated by the differential analysis in part (a), the income will decrease by $ if the Cups line Is discontinued