The condensed product-line income statement for Porcelain Tableware Company is as follows:

Porcelain Tableware Company Product-Line Income Statement
	Bowls			Plates			Cups
Sales	$640,000			$898,000			$259,000
Cost of goods sold	256,000			328,000			145,000
Gross profit	$384,000			$570,000			$114,000
Selling and administrative expenses	304,000			345,000			156,000
Income (loss) from operations	$80,000			$225,000			$(42,000)

Fixed costs are 35% of the cost of goods sold and 17% of the selling and administrative expenses. Porcelain Tableware assumes that fixed costs would not be significantly affected if the Cups line were discontinued.

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a. Prepare a differential analysis report for all three products. Enter all amounts as positive numbers.

Porcelain Tableware Company
Differential Product Analysis Report
		Bowls		Plates		Cups
Differential revenue from monthly sales:
revenue from sales		$		$		$
Differential costs of monthly sales:
variable cost of goods sold		$		$		$
variable selling and administrative		$		$		$ $ $ $
Monthly differential income from sales		$		$		$