please help this is all one question

Williams Products Inc. manufactures and sells a number of items, including school knapsacks. The company has been experiencing losses on the knapsacks for some time, as shown by the contribution format income statement below: WILLIAMS PRODUCTs INC. Income Statement-School mapsacks For the Quarter Ended June 30 Sales $210,000 Variable expenses : Variable manufacturing expenses 5 SE , 800 Sales commissions 23 , 100 Shipping 6 , 300 Total variable expenses 0 B , 200 Contribution margin 12 1 , 800 Fixed expenses: Salary of product-line manager 7 , 500 General factory overhead 42 , 100* Depreciation of equipment (no resale value) 14 , 000 Advertisingtraceable 48 , 700 Insurance on inventories 3 , 300 Purchasing department 26 , 440 ' Total fixed expenses 142 , 040 Operating loss 5 (20,240) 'Allocated on the basis of machine-hours. TAIIocated on the basis of sales dollars. Discontinuing the knapsacks would not affect sales of other product lines and would have no noticeable effect on the company's total general factory overhead or total purchasing department expenses. 3. Compute the increase or decrease of net operating income ifthe Williams Products Inc line is continued or discontinued. (Input all amounts as positive except Decreases in Sales, Decreases in Contribution Margin, and Net Losses which should be indicated by a minus sign.) Variable expenses: Variable manufacturing expenses Sales commissions Shipping Total variable expenses Contribution margin Fixed expenses: Salary of product-line manager General factory overhead Depreciation of equipment Advertisingtraceable Insurance on inventories Purchasing department Total xed expenses Operating loss