Top managers of Entertainment Plus 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: Assume that Entertainment Plus can avoid $ 33,000 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 Entertainment Plus should stop selling DVDs. (Enter decreases to revenues with a parentheses or minus sign.)Entertainment Plus Income Statement For the Year Ended December 31, 2024 TotalBlu-ray DiscsDVD Discs Net Sales Revenue$432,000$302,000$130,000 Variable Costs241,000150,00091,000 Contribution Margin191,000152,00039,000 Fixed Costs: Manufacturing132,00073,00059,000 Selling and Administrative67,00056,00011,000 Total Fixed Costs199,000129,00070,000 Operating Income (Loss)$(8,000)$23,000$(31,000)