The Regal Cycle Company manufactures three types of bicycles-a dirt bike, a mountain bike, and a racing bike. Data on sales and expenses for the past quarter follow: Dirt Mountain Racing Total Bikes Bikes Bikes $ 927,000 $267,000 $ 410,000 $ 250,000 473,000 119,000 197,000 157,000 454,000 148,000 213,000 93,000 Sales Variable manufacturing and selling expenses Contribution margin Fixed expenses: Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses* Total fixed expenses Net operating income (loss) 69,300 8,500 40,300 20,500 44,100 20,200 8,000 15,900 113,600 40,000 38,000 35,600 185,400 53,400 82,000 50,000 412,400 122,100 168,300 122,000 $ 41,600 $ 25,900 $ 44,700 $(29,000) *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