Requirement 2. Prepare contribution margin income statements to show

Security System'sSecurity System's

total operating income under the two? alternatives: (a) with the industrial systems line and? (b) without the line. Compare the difference between the two? alternatives' income numbers to your answer to Requirement 1. ?(Use parentheses or a minus sign for an operating? loss.)

Security System
Contribution Margin Income Statement
For the Year Ended May 31, 2018
	Totals With	Totals Without	Change if Industrial
	Industrial Systems	Industrial Systems	Systems Is Dropped
Net Sales Revenue	$670,000	$360,000	$310,000
Variable Costs:
Manufacturing	82,000	48,000	34,000
Selling and Administrative	142,000	74,000	68,000
Total Variable Costs	224,000	122,000	102,000
Contribution Margin	446,000	238,000	208,000
Fixed Costs:
Manufacturing	295,000	212,000	83,000
Selling and Administrative	65,000	51,000	14,000
Total Fixed Costs	360,000	263,000	97,000
Operating Income (Loss)	$86,000	How do I get these two answers?