Assume a retailing company has two departmentsDepartment A and Department B. The companys most recent contribution format income statement follows:

Total Department A Department B

Sales $ 800,000 $ 350,000 $ 450,000

Variable expenses 320,000 120,000 200,000

Contribution margin 480,000 230,000 250,000

Fixed expenses 400,000 140,000 260,000

Net operating income (loss) $ 80,000 $ 90,000 $ (10,000 )

The company says that $140,000 of the fixed expenses being charged to Department B are sunk costs or allocated costs that will continue if the segment is discontinued. However, if Department B is discontinued the sales in Department A will drop by 5%. What is the financial advantage (disadvantage) of discontinuing Department B?