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. Bikes Dirt Mountain Racing Detal ikes Bikes $ 929,000 $270,000 $ 404,000 $ 255,000 467,000 114,000 202,000 151,000 1462,000 156,000 202,000 104,000 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) 20,600 70,300 8,900 44,80020,900 115,3004 0, 700 185,800 54,000 426,200 124,500 $45.800 31.500 40,800 7,900 30.400 80.800 167,900 $34.100 36,200 51.000 123,800 $619.800) "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