On the basis of the following data, the general manager of Featherweight Shoes Inc. decided to discontinue Children's Shoes because it reduced income from operations by $17,000. Featherweight Shoes Inc. Product-Line Income Statement For the Year Ended April 30, 20Y8 Children's Shoes Men's Shoes Women's Shoes Total Sales $235,000 $300,000 $500,000 $1,035,000 Costs of goods sold: Variable costs $130,000 $150,000 $220,000 $500,000 Fixed costs 41,000 60,000 120,000 221,000 Total cost of goods sold $171,000 $210,000 $340,000 $721,000 Gross profit $64,000 $90,000 $160,000 $314,000 Selling and administrative expenses: Variable selling and admin. expenses $46,000 $45,000 $95,000 $186,000 Fixed selling and admin. expenses 35,000 20,000 25,000 80,000 Total selling and admin. expenses $81,000 $65,000 $120,000 $266,000 Income (Loss) from operations $(17,000) $25,000 $40,000 $48,000Required:.1. Prepare a differential analysis to determine the flaw in the general manager's decision. If an amount is zero, enter "0". Use minus sign to indicate a loss. Differential AnalysisContinue (Alternative 1) or (Discontinue (Alternative 2) Children's Shoes Continue Children's Discontinue Children's Differential Effect on Shoes Shoes Income (Alternative 1) (Alternative 2) (Alternative 2)Revenues $ $ $Costs: Variable Cost of Goods Sold Variable Selling and Admin. Expenses Fixed Costs Income (Loss) $ $ $ 2. What is the flaw in the decision to discontinue Children's Shoes, if it is assumed fixed costs would not be materially affected by the discontinuance?