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produces and sells 15.300 units of Product X each month. The selling price of Product X is $23 per unit, and variable expenses are $17 per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $74,000 of the S0000 n monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is dis the annual financial advantage (disadvantage) for the company of eliminating this product should be