Top managers of Best Video are alarmed by their operating losses. They are considering dropping the DVD product line. Company accountants have prepared the following analysis to help make this decision: (Click the icon to view the analysis.) Assume that Best Video can avoid $41,000 of fixed costs by dropping the DVD product line (these costs are direct fixed costs of the DVD product line). Prepare a differential analysis to show whether Best Video should stop selling DVDs. (Enter decreases to revenues with a parentheses or minus sign.) Data Table x Expected decrease in revenues Expected decrease in costs: Variable costs Best Video Fixed costs Income Statement Expected decrease in total costs For the Year Ended December 31, 2018 Expected in operating income Decision: $ Net Sales Revenue Total Blu-ray Discs DVD Discs 434,000 $ 310,000 $ 124,000 257,000 157,000 100,000 Variable Costs Contribution Margin 177,000 153,000 24,000 Fixed Costs: Manufacturing 120,000 67.000 70,000 54,000 50,000 13,000 Selling and Administrative Total Fixed Expenses 187,000 124,000 63,000 $ (10,000) $ 29,000 $ (39,000) Operating Income (Loss)