The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appear below: Sales Variable expenses Fixed manufacturing expenses Fixed selling and administrative expenses $ 753,200 $391,300 $256,200 $218,600 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $181,000 of the fixed manufacturing expenses and $156,900 of the fixed selling and administrative expenses are avoidable if product B90D is discontinued. Required: 1. What would be the financial advantage (disadvantage) of dropping 890D? The financial advantage (disadvantage) is