21) The management of Bonga Corporation is considering dropping product D74F. Data from the company's accounting system for this product for last year appear below:

Sales $936,000

Variable expenses$412,000

Fixed manufacturing expenses$350,000

Fixed selling and administrative expenses$257,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $214,000 of the fixed manufacturing expenses and $125,000 of the fixed selling and administrative expenses are avoidable if product D74F is discontinued. What would be the financial advantage (disadvantage) from dropping product D74F?

A) $185,000

B) $83,000

C) ($185,000)

D) ($83,000)