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

Sales $ $782,100$

Variable expenses $ $406,400$

Fixed manufacturing expenses $ $266,000$

Fixed selling and administrative expenses $ $227,000$

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $$188,000$ of the fixed manufacturing expenses and $$162,900$ 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