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	$	929,000		$	266,000		$	404,000		$	259,000
Variable manufacturing and selling expenses		475,000			111,000			206,000			158,000
Contribution margin		454,000			155,000			198,000			101,000
Fixed expenses:
Advertising, traceable		69,500			8,400			40,200			20,900
Depreciation of special equipment		43,900			20,600			7,900			15,400
Salaries of product-line managers		114,700			40,700			38,400			35,600
Allocated common fixed expenses*		185,800			53,200			80,800			51,800
Total fixed expenses		413,900			122,900			167,300			123,700
Net operating income (loss)	$	40,100		$	32,100		$	30,700		$	(22,700)

*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 (disadvantage) per quarter of discontinuing the Racing Bikes?

	Financial (disadvantage) per quarter