14.

Product #23 has been considered a drag on profits at Jinkerson Corporation for some time and management is considering discontinuing the product altogether. Data from the company's budget for the upcoming year appear below:

Sales	$730,000
Variable expenses	$350,000
Fixed manufacturing expenses	$234,000
Fixed selling and administrative expenses	$161,000

Further investigation has revealed that $144,000 of the fixed manufacturing expenses and $93,000 of the fixed selling and administrative expenses are avoidable if product #23 is discontinued. The financial advantage (disadvantage) for the company of eliminating this product for the upcoming year would be

$15,000 $143,000 ($15,000) ($143,000)