The management of Furrow Corporation is considering dropping product L$07$E$.$ Data from the company$$s budget for the upcoming year appear below:

Sales $ $960,000$

Variable expenses $ $381,000$

Fixed manufacturing expenses $ $363,000$

Fixed selling and administrative expenses $ $243,000$

In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $$219,000$ of the fixed manufacturing expenses and $$180,000$ of the fixed selling and administrative expenses are avoidable if product L$07$E is discontinued. The financial advantage $($disadvantage$)$ for the company of eliminating this product for the upcoming year would be:

Multiple Choice

$$(180,000)$

$$(27,000)$

$$27,000$

$$180,000$