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

Sales $ $736,400$

Variable expenses $ $382,600$

Fixed manufacturing expenses $ $250,600$

Fixed selling and administrative expenses $ $213,800$

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $$177,000$ of the fixed manufacturing expenses and $$153,400$ 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?