All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $204,000 of the fixed manufacturing experses and $119,000 of the fixed selling and administrative expenses are avoidable if product D14E is discontinued. Required: a. According to the company's accounting system, what is the net operating income earned by product D14E? Note: Net losses should be indicated by a minus sign. b. What would be the financial advantage (disadvantage) of dropping product D14E? Should the product be dropped