Cane Company manufactures two products called Alpha and Beta that sell for $$215$ and $$160,$ respectively. Each product uses only one type of raw material that costs $$7$ per pound. The company has the capacity to annually produce $125,000$ units of each product. Its average cost per unit for each product at this level of activity is given below in the photo: The company$$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 $106,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?