The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appear below: Sales $ 803,200 Variable expenses $ 417,300 Fixed manufacturing expenses $ 273,000 Fixed selling and administrative expenses $ 233,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $193,000 of the fixed manufacturing expenses and $167,300 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?