Required information The following information applies to the questions displayed below.) Regal Cycle Company manufactures two types of bicycles called Dirt Bikes and Mountain Bikes. Dirt Bikes are sold for $195 and Mountain Bikes are sold for $150. Each bike uses only one type of raw material that costs $5 per bicycle. The company has the capacity to annually produce 123,000 units of each product. Its average cost per unit for each product at this level of activity are given below: Direct materials Direct abor Variable manufacturing overhead Salary of Product-line manager Variable selling expenses General factory overhead Total cost per unit Dirt Bikes $ 40 34 22 30 27 30 $183 Mountain Bikes $ 15 28 20 33 23 25 $144 The company considers its product line manager salaries be avoidable, whereas its general factory overheads are unavoidable and have been allocated to products based on sales dollars. 5. Assume that Regal Cycle normally produces and sells 55,000 Mounatin Bike per year. What is the financial advantage disadvantage) of discontinuing the Mountain Bike product line