Product U23N has been considered a drag on profits at Jinkkerson Corporation for some time and management is considering discontinuing the product altogedher Data from the company's budget for the upcoming year appear below $730,000 $350,000 $234,000 $161,000 Sales Variable expenses Fixed manufacturing expenses Fixed selling and adeinistrative expenses In the company's accounting system all fixed expenses of the compary are fully alloceted to products Further investigetion has revealed that $144,000 of the fixed manufacturing expenses and $93,000 of the fixed seling and administrative expenses are avoidable if product U23N is discontinued. The financial advantage (disadvantage) for the company of eliminating this product for the upcoming year would be