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

Alpha Beta

Direct materials $ $

Direct labor

Variable manufacturing overhead

Traceable fixed manufacturing overhead

Variable selling expenses

Common fixed expenses

Total cost per unit $ $

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.

Assume that Cane normally produces and sells Betas per year. What is the financial advantage disadvantage of discontinuing the Beta product line?