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

Sales	$	761,400
Variable expenses	$	395,600
Fixed manufacturing expenses	$	259,000
Fixed selling and administrative expenses	$	221,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $183,000 of the fixed manufacturing expenses and $158,600 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? No, it should not be dropped