pls answer all. first box is either decline or increase, last box is either should be or should not be.

The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appea below: All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $203,000 of the fixed manufacturing expenses and $176,000 of the fixed selling and administrative expenses are avoidable if product B90D is discontinued. Required: What would be the financial advantage (disadvantage) of dropping B90D? Should the product be dropped