$13-23.$ In an effort to increase profits, Pegasus Airlines is thinking about dropping several flights that appear to be

unprofitable.

A typical income statement for one round$-$trip of one such flight $($flight $482)$ is as follows:

The following additional information is available about flight $482$ :

a$.$ Members of the flight crew are paid fixed annual salaries, whereas the flight assistants are paid based on

the number of round trips they complete.

b$.$ One$-$third of the liability insurance is a special charge assessed against flight $482$ because, in the opinion

of the insurance company, the destination of the flight is in a "high$-$risk" area. The remaining two$-$thirds

would be unaffected by a decision to drop flight $482.$

c$.$ The baggage loading and flight preparation expense is an allocation of ground crews' salaries and

depreciation of ground equipment. Dropping flight $482$ would have no effect on these expenses.

d$.$ If flight $482$ is dropped, Pegasus Airlines will not replace it with another flight.

e$.$ Wear and tear on the aircraft caused by this flight is negligible.

f$.$ Dropping flight $482$ would not allow Pegasus Airlines to reduce the number of aircraft in its fleet or the

number of flight crew on its payroll.

Required:

What is the financial advantage $($disadvantage$)$ of discontinuing flight $482?$