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	$	930,000		$	269,000		$	404,000		$	257,000
Variable manufacturing and selling expenses		465,000			113,000			197,000			155,000
Contribution margin		465,000			156,000			207,000			102,000
Fixed expenses:
Advertising, traceable		69,900			8,700			40,700			20,500
Depreciation of special equipment		43,400			20,600			7,500			15,300
Salaries of product-line managers		114,700			40,400			38,200			36,100
Allocated common fixed expenses*		186,000			53,800			80,800			51,400
Total fixed expenses		414,000			123,500			167,200			123,300
Net operating income (loss)	$	51,000		$	32,500		$	39,800		$	(21,300)

*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?