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make the answer a table like, Differential Analysis Report for a Discontinued Product

The condensed product$-$line income statement for Suffolk China Ware Company is as follows:

SUFFOLK CHINA WARE COMPANY

Product$-$Line Income Statement

Light

Roast Medium

Roast Dark

Roast

Sales $$644,000$ $$888,000$ $$262,000$

Cost of goods sold $(264,000)(328,000)(146,000)$

Gross profit $$380,000$ $$560,000$ $$116,000$

Selling and administrative expenses $(298,000)(340,000)(150,000)$

Operating income $($loss$)$ $$82,000$ $$220,000$ $$(34,000)$

Fixed costs are $37\%$ of the cost of goods sold and $16\%$ of the selling and administrative expenses. Suffolk China Ware assumes that fixed costs would not be significantly affected if the Dark Roast line were discontinued.

Question Content Area

a$.$ Prepare a differential analysis report for all three products.

SUFFOLK CHINA WARE COMPANY

Product$-$Line Income Statement

Differential Analysis Report

Light

Roast Medium

Roast Dark

Roast

Differential revenue from monthly sales:

Revenue from sales

$Revenue from sales

$Revenue from sales

$Revenue from sales

Differential cost of monthly sales:

Variable cost of goods sold

$Variable cost of goods sold

$Variable cost of goods sold

$Variable cost of goods sold

Variable selling and administrative expenses

Variable selling and administrative expenses

Variable selling and administrative expenses

Variable selling and administrative expenses

Total differential costs $fill in the blank $74128$ffb$1056$fd$4\_13$

$fill in the blank $74128$ffb$1056$fd$4\_14$

$fill in the blank $74128$ffb$1056$fd$4\_15$

Monthly differential income from sales $fill in the blank $74128$ffb$1056$fd$4\_16$

$fill in the blank $74128$ffb$1056$fd$4\_17$

$fill in the blank $74128$ffb$1056$fd$4\_18$

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b$.$ Should the Dark Roast line be retained?