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

$$830,000$

$$365,000$

$$291,000$

$$166,000$

Variable expenses $$365,000$

Fixed manufacturing expenses $$291,000$

Fixed selling and administrative expenses $$166,000$

are avoidable if product LO$7$E is discontinued. The financial advantage $($disadvantage$)$ for the company of eliminating this product for the upcoming year would be:

Multiple Choice

$($$$8,000)$

$($$$173,000)$

$$173,000$

$$8,000$