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

Sales

Variable expenses

Fixed manufacturing expenses

Fixed selling and administrative expenses

$ 745,000

$ 387,000

$ 253,400

$ 216,200

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $179,000 of the fixed manufacturing expenses and $155,200 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?