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?