Cane Company manufactures two products called Alpha and Beta that sell for $$185$ and $$150,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $119,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

Alpha Beta

Direct materials $ $40$ $ $24$

Direct labor $3328$

Variable manufacturing overhead $2018$

Traceable fixed manufacturing overhead $2831$

Variable selling expenses $2521$

Common fixed expenses $2823$

Total cost per unit $ $174$ $ $145$

The company$$s traceable fixed manufacturing overhead is avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

$6.$ Assume Cane normally produces and sells $103,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?