Cane Company manufactures two products called Alpha and Beta that sell for $$125$ and $$85,$ respectively. Each product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually produce $101,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

Alpha Beta

Direct materials $ $30$ $ $12$

Direct labor $2120$

Variable manufacturing overhead $86$

Traceable fixed manufacturing overhead $1719$

Variable selling expenses $139$

Common fixed expenses $1611$

Total cost per unit $ $105$ $ $77$

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 $41,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?