Product V has revenue of $204,000, variable cost of goods sold of $134,000, variable selling expenses of

Question:

Product V has revenue of $204,000, variable cost of goods sold of $134,000, variable selling expenses of $74,000, and fixed costs of $14,000, creating a loss from operations of $18,000.
(a) Determine the differential income or loss from sales of Product V.
(b) Should Product V be discontinued?