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 $130,000 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 12%. What is the financial advantage (disadvantage) of discontinuing Department B?