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	$	925,000		$	264,000		$	405,000		$	256,000
Variable manufacturing and selling expenses		477,000			117,000			204,000			156,000
Contribution margin		448,000			147,000			201,000			100,000
Fixed expenses:
Advertising, traceable		69,600			9,000			40,400			20,200
Depreciation of special equipment		43,700			20,700			7,500			15,500
Salaries of product-line managers		114,700			40,700			38,200			35,800
Allocated common fixed expenses*		185,000			52,800			81,000			51,200
Total fixed expenses		413,000			123,200			167,100			122,700
Net operating income (loss)	$	35,000		$	23,800		$	33,900		$	(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 advantage (disadvantage) per quarter of discontinuing the Racing Bikes?

I know its a financial disadvantage but can't figure out how much