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Differential analysis report for a discontinued product A condensed income statement by product line for Cola Beverages Inc. Indicated the following for Kiwi Cola for the past year: It is estimated that 40% of the cost of goods sold represents fixed factory overhead costs and that 30% of the operating expenses are fixed. Since Kiwi Cola is only one of many products, the fixed costs will not be significantly affected if the product is discontinued. Prepare a differential analysis report for the proposed discontinuance of Kiwi Cola. Should Kiwi Cola be retained? Explain