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	$	922,000		$	265,000		$	406,000		$	251,000
Variable manufacturing and selling expenses		454,000			112,000			192,000			150,000
Contribution margin		468,000			153,000			214,000			101,000
Fixed expenses:
Advertising, traceable		69,400			8,200			40,500			20,700
Depreciation of special equipment		43,800			20,800			7,200			15,800
Salaries of product-line managers		115,300			40,100			38,500			36,700
Allocated common fixed expenses*		184,400			53,000			81,200			50,200
Total fixed expenses		412,900			122,100			167,400			123,400
Net operating income (loss)	$	55,100		$	30,900		$	46,600		$	(22,400)

*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?