Cane Company manufactures two products called Alpha and Beta that sell for $$150$ and $$105,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $107,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

Alpha Beta

Direct materials $ $30$ $ $10$

Direct labor $2520$

Variable manufacturing overhead $1210$

Traceable fixed manufacturing overhead $2123$

Variable selling expenses $1713$

Common fixed expenses $2015$

Total cost per unit $ $125$ $ $91$

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

$7.$ Assume that Cane normally produces and sells $45,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?