Sales $960000$

Variable expenses $380000$

Fixed manufacturing expenses $363000$

Fixed selling and administrative expenses $243000$

In the company's accounting system all fixed expenses of the company are tully

allocated to products. Further investigation has revealed that sz$20,00$e of the

manufacturing expenses and $$180,000$ of the fixed selling and adminis strative

expenses are avoidable if product $L$ is discontinued. The financiad advertioes

$($disadvantage$)$ for the company of eliminating this product to the upcom

would be:

a$.$ $$(180,000)$

b$.$ $$180,000$

c$.$ $$116,000$

d$.(116,000)$