Bed & Bath, a retailing company, has two departments-Hardware and Linens. The company's most recent monthly contribution format income statement follows: Department Total Hardware Linens $ 3,020,000 $ 1,120,000 Sales $ 4,140,000 Variable expenses 1,411,000 992,000 419,000 Contribution margin 2,729,000 2,028,000 701,000 Fixed expenses 2,320,000 870,000 1,450,000 578,000 (169,000) 409,000 $ Net operating income (loss) A study indicates that $378,000 of the fixed expenses being charged to Linens are sunk costs or allocated costs that will continue even if the Linens Department is dropped. In addition, the elimination of the Linens Department will result in a 16% decrease in the sales of the Hardware Department. Required: What is the financial advantage (disadvantage) of discontinuing the Linens Department