The division manager of Division B received the following operating income data for the past? year:

Division B of Deisel, Inc.	Income Statement	For the Year Ended December 31, 2018
Product Line		T205	B179	Total
	Net Sales Revenue	$370,000	$390,000	$760,000
	Cost of Goods Sold:
	Variable	41,000	39,000	80,000
	Fixed	250,000	68,000	318,000
	Total Cost of Goods Sold	291,000	107,000	398,000
	Gross Profit	79,000	283,000	362,000
	Selling and Administrative Expenses:
	Variable	61,000	76,000	137,000
	Fixed	56,000	20,000	76,000
	Total Selling and Administrative Expenses	117,000	96,000	213,000
	Operating Income (Loss)	$(38,000)	$187,000	$149,000

2a. Prepare a differential analysis to show whether Division B should drop the T205 product line. ?(Enter decreases to profits with a parentheses or minus? sign.)