Lusk Corporation produces and sells 14,400 units of Product X each month. The selling price of Product X is $26 per unit, and variable expenses are $20 per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $72,000 of the $101,000 in monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is discontinued, the annual financial advantage (disadvantage) for the company of eliminating this product should be:

Multiple Choice

($57,400)

$43,600

$14,600

($43,600)