The condensed product-line income statement Product-Line Income Statement 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. The company assumes that fixed costs would not be materially affected if the Cups line were discontinued. How would you make a differential analysis dated March 31 to determine if Cups should be continued (Alternative 1) or discontinued (Alternative 2). For those boxes in which you must enter subtracted or negative numbers use a minus sign. If there is no amount or an amount is zero, enter "0". the Cups line be retained? Explain.