The management of Wengel Corporation is considering dropping product B$90$D$.$ Data from the company's accounting system appear below:

Sales

Variable expenses

$$840,700$

$$436,800$

$$285,600$

$$243,800$

Fixed manufacturing expenses $$285,600$

Fixed selling and administrative expenses $$243,800$

Fixed selling and administrative expenses

$$243,800$

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $$202,000$ of the fixed manufacturing expenses and $$175,100$ of the fixed selling and administrative expenses are avoidable if product B$90$D is discontinued.

Required:

What would be the financial advantage $($disadvantage$)$ of dropping B$90$D$?$ Should the product be dropped?

Net operating income $($loss$)$ would by $$ if product B$90$D were dropped. Therefore, the product dropped