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

Sales	$	773,900
Variable expenses	$	402,100
Fixed manufacturing expenses	$	263,200
Fixed selling and administrative expenses	$	224,600

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $186,000 of the fixed manufacturing expenses and $161,200 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?