Beta Company has two divisions, Wizards and Wands. Beta is considering discontinuing Wands, due to the divisions continuing operating losses. Betas current income statement is presented below.

If Wands is discontinued, all employees of the division will be laid off. General expenses are allocated based on sales dollars and are not directly related to individual product lines.

		Total		Wizards		Wands
Sales	$	1,000,000	$	800,000	$	200,000
Variable manufacturing and selling expenses		500,000		350,000		150,000
Contribution Margin	$	500,000	$	450,000	$	50,000
Fixed Expenses:
Depreciation	$	28,000	$	12,000	$	6,000
Product line managers salaries		100,000		60,000		60,000
General expenses		90,000		67,500		12,500
Total fixed expenses	$	218,000	$	139,500	$	78,500
Net operating income (loss)	$	282,000	$	310,500	$	($28,500)

The financial advantage (disadvantage) of discontinuing Wands is: