Sales Variable expenses: $ 490,000 Variable manufacturing expenses Sales commissions Shipping Total variable expenses Contribution margin Fixed expenses: Advertising (for the bilge pump product line) Depreciation of equipment (no resale value) General factory overhead Salary of product-line manager Insurance on inventories Purchasing department Total fixed expenses Net operating loss. "Common costs allocated on the basis of machine-hours. +Common costs allocated on the basis of sales dollars. $ 137,000 44,000 12,000 193,000 297,000 26,000 119,000 48,000" 122,000 7,000 56,000* 378,000 $ (81,000) Discontinuing the bilge pump product line would not affect sales of other product lines and would have no effect on the company's total general factory overhead or total Purchasing Department expenses. Required: What is the financial advantage (disadvantage) of discontinuing the bilge pump product line? Answer is complete but not entirely correct. Financial (disadvantage) $ 140,000