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: 1. What would be the financial advantage (disadvantage) of dropping B90D