The condensed product-line income statement for Dish N’ Dat Company for the month of March is as follows:Dish N’ Dat CompanyProduct-Line Income StatementFor the Month Ended March 31, 20161BowlsPlatesCups2Sales$70,960.0 0$105,450.00$31,760.003Cost of goods sold32,990.0042,680.0016,710.004Gro ss profit$37,970.00$62,770.00$15,050.0 05Selling and administrative expenses27,350.0042,530.0016,670.00 6Income from operations$10,620.00$20,240.00$(1,6 20.00)Fixed costs are 30% of the cost of goods sold and 50% of the selling and administrative expenses. Dish N’ Dat assumes that fixed costs would not be materially affected if the Cups line were discontinued. Required:A. Prepare a differential analysis dated March 31, 2016, to determine if Cups should be continued (Alternative 1) or discontinued (Alternative 2). Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign. If there is no amount or an amount is zero, enter "0". A colon (:) will automatically appear if required. B. Should the Cups line be retained? ExplainLabels Cash flows from investing activities Costs Amount Descriptions Fixed costs Gain on sale of investments Income (loss) Loss on sale of investments Revenues Total costs Variable cost of goods sold Variable selling and administrative expensesA. Prepare a differential analysis dated March 31, 2016, to determine if Cups should be continued (Alternative 1) or discontinued (Alternative 2). Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign. If there is no amount or an amount is zero, enter "0". A colon (:) will automatically appear if required. Question not attempted. Score: 0/89Differential AnalysisContinue Cups (Alternative 1) or Discontinue Cups (Alternative 2)March 31, 20161Continue CupsDiscontinue CupsDifferential Effect on Income2(Alternative 1)(Alternative 2)(Alternative 2)345678B. Should the Cups line be retained? Explain. YesNoAs indicated by the differential analysis in part (A), the income will decrease by if the Cups line is discontinued.