The management of Bonga Corporation is considering dropping product D74F. Data from the company's accounting system for this product for last year appear below:

Sales	$ 830,000
Variable expenses	$ 390,000
Fixed manufacturing expenses	$ 266,000
Fixed selling and administrative expenses	$ 232,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $111,000 of the fixed manufacturing expenses and $103,000 of the fixed selling and administrative expenses are avoidable if product D74F is discontinued.

What would be the financial advantage (disadvantage) from dropping product D74F?

		$226,000
		$58,000
		($58,000)
		($226,000)