The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appear below:

Sales	$ 832,500
Variable expenses	$ 432,500
Fixed manufacturing expenses	$ 282,800
Fixed selling and administrative expenses	$ 241,400

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $200,000 of the fixed manufacturing expenses and $173,400 of the fixed selling and administrative expenses are avoidable if product B90D is discontinued.

Required:

What would be the financial advantage (disadvantage) of dropping B90D? Should the product be dropped?