Cane Company manufactures two products called Alpha and Beta that sell for $$210$ and $$172,$ respectively. Each

product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually

produce $128,000$ units of each product. Its average cost per unit for each product at this level of activity is given

below:

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.

Assume Cane normally produces and sells $78,000$ Betas and $98,000$ Alphas per year. If Cane discontinues the Beta product line, its

sales representatives could increase sales of Alpha by $11,000$ units. What is the financial advantage $($disadvantage$)$ of discontinuing the

Beta product line?