The Regal Cycle Company manufactures three types of bicyclesa 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	$	925,000		$	269,000		$	403,000		$	253,000
Variable manufacturing and selling expenses		479,000			110,000			209,000			160,000
Contribution margin		446,000			159,000			194,000			93,000
Fixed expenses:
Advertising, traceable		69,900			8,500			40,700			20,700
Depreciation of special equipment		43,000			20,400			7,400			15,200
Salaries of product-line managers		114,400			40,200			38,200			36,000
Allocated common fixed expenses*		185,000			53,800			80,600			50,600
Total fixed expenses		412,300			122,900			166,900			122,500
Net operating income (loss)	$	33,700		$	36,100		$	27,100		$	(29,500)

*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.

Required:

1. What is the financial advantage (disadvantage) per quarter of discontinuing the racing bikes?