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	$	923,000		$	262,000		$	406,000		$	255,000
Variable manufacturing and selling expenses		468,000			119,000			192,000			157,000
Contribution margin		455,000			143,000			214,000			98,000
Fixed expenses:
Advertising, traceable		70,000			8,400			40,900			20,700
Depreciation of special equipment		44,000			20,200			7,900			15,900
Salaries of product-line managers		115,200			40,100			38,300			36,800
Allocated common fixed expenses*		184,600			52,400			81,200			51,000
Total fixed expenses		413,800			121,100			168,300			124,400
Net operating income (loss)	$	41,200		$	21,900		$	45,700		$	(26,400)

*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.

Required:

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