Cane Company manufactures two products called Alpha and Beta that sell for $$165$ and $$130,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $113,000$ 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 $2925$

Variable manufacturing overhead $1514$

Traceable fixed manufacturing overhead $2527$

Variable selling expenses $2117$

Common fixed expenses $2419$

Total cost per unit $ $154$ $ $126$

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.

$8.$ Assume Cane normally produces and sells $69,000$ Betas and $89,000$ Alphas per year. If Cane discontinues the Beta product line, its sales representatives could increase sales of Alpha by $13,000$ units. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?