The Regal Cycle Company manufactures three types of bicycles$$a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow:

Total Dirt Bikes Mountain Bikes Racing Bikes

Sales $ $926,000$ $ $263,000$ $ $405,000$ $ $258,000$

Variable manufacturing and selling expenses $477,000113,000209,000155,000$

Contribution margin $449,000150,000196,000103,000$

Fixed expenses:

Advertising, traceable $69,8008,30040,70020,800$

Depreciation of special equipment $43,50020,7007,50015,300$

Salaries of product$-$line managers $115,50040,30038,50036,700$

Allocated common fixed expenses$*185,20052,60081,00051,600$

Total fixed expenses $414,000121,900167,700124,400$

Net operating income $($loss$)$ $ $35,000$ $ $28,100$ $ $28,300$ $ $(21,400)$

$*$Allocated on the basis of sales dollars.

Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out.

equired:

$1.$ What is the financial advantage $($disadvantage$)$ per quarter of discontinuing the Racing Bikes?