Top managers of Video Avenue 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 Video Avenue can avoid $39,000 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 Video Avenue should stop selling DVDs. (Enter decreases to revenues with a parentheses or minus sign.) Expected decrease in revenues Expected decrease in costs: Variable costs 96,000 Fixed costs Expected decrease in total costs Expected decrease in operating income i Data Table DVD Discs 129,000 96,000 Video Avenue Income Statement For the Year Ended December 31, 2018 Blu-ray Total Discs Net Sales Revenue $ 437,000 $ 308,000 $ Variable Costs 250,000 154,000 Contribution Margin 187,000 154,000 Fixed Costs: Manufacturing 132,000 76,000 Selling and Administrative 65,000 51,000 Total Fixed Expenses 197,000 127,000 $ (10,000) $ 27,000 $ Operating Income (Loss) 33,000 56,000 14,000 70,000 (37,000)