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 $ 928,000 $ 262,000 $ 407,000 $ 259,000 Variable manufacturing and selling expenses 479,000 119,000 200,000 160,000 Contribution margin 449,000 143,000 207,000 99,000 Fixed expenses: Advertising, traceable 69,900 8,100 41,000 20,800 Depreciation of special equipment 44,200 20,700 7,700 15,800 Salaries of product-line managers 114,500 41,000 38,400 35,100 Allocated common fixed expenses* 185,600 52,400 81,400 51,800 Total fixed expenses 414,200 122,200 168,500 123,500 Net operating income (loss) $ 34,800 $ 20,800 $ 38,500 $ (24,500) *Allocated on the basis of sales dollars. Management is considering discontinuing the racing bikes. The special equipment used to produce racing bikes has no resale value and does not wear out. Required: What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes? Should the production and sale of racing bikes be discontinued