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	350,000	250,000	100,000
Contribution margin	450,000	100,000	350,000
Fixed expenses	400,000	140,000	260,000
Net operating income (loss)	$ 50,000	$ (40,000)	$ 90,000

The company says that $60,000 of the fixed expenses being charged to Department A are sunk costs or allocated costs that will continue if the segment is discontinued. However, if Department A is discontinued the sales in Department B will drop by 18%. What is the financial advantage (disadvantage) of discontinuing Department A?