The management of Furrow Corporation is considering dropping product LO$7$E$.$ Data from the company's budget for the upcoming year appear below:

Sales

Variable expenses

Fixed manufacturing expenses

Fixed selling and administrative expenses

$$980,000$

$$394,000$

$$376,000$

$$256,000$

In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $$245,000$ of the fixed manufacturing expenses and $$206,000$ of the fixed selling and administrative expenses 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: