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 $ 920,000 Variable expenses $ 404,000 Fixed manufacturing expenses $ 334,000 Fixed selling and administrative expenses $ 241,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $206,000 of the fixed manufacturing expenses and $117,000 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?

• $193,000

• $59,000

• ($59,000)

• ($193,000)