Micro Corp produces and sells a number of products each month including 20,000 units of Product X. Information related to the monthly sales of Product X is provided below:

Sales	$450,000
Variable expenses	380,000
Fixed expenses (traceable to Product X)	80,000
Common fixed expenses (allocated to Product X)	_____20,000
Net operating income (loss)	($ 30,000)

Assume all traceable fixed expenses could be avoided if Product X is discontinued, while none of the common fixed expenses are avoidable. The monthly financial advantage (disadvantage) of eliminating the division should be:

	a.	$ 30,000
	b.	$ 20,000
	c.	$100,000
	d.	$ 10,000