Suire Corporation is considering dropping product D14E. Data from the company's accounting system appear below: Sales $696,666 Variable expenses $365,666 Fixed manufacturing expenses $256,666 Fixed selling and administrative expenses $198,666 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $197,000 of the fixed manufacturing expenses and $112,000 of the fixed selling and administrative expenses are avoidable if product D14E is discontinued. Required: a. According to the company's accounting system, what is the net operating income earned by product D14E? (Net losses should be indicated by a minus sign.} b. What would be the nancial advantage {disadvantage} of dropping product D14E? Should the product be dropped? Net operating income (loss) nepmduct Financial advantage (disadvantage)