Product 7F might be discontinued. Data from next year's budget: Sales Variable expenses Fixed manufacturing expenses Fixed selling and administrative expenses $940,000 $398,000 $380,000 $260,000 The cost accountant has determined that $253,000 of the fixed manufacturing expenses and $214,000 of the fixed selling and administrative expenses are avoidable if product 7F is discontinued. What would be the amount that the company would benefit (not benefit) by eliminating this product