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	$	931,000		$	270,000		$	408,000		$	253,000
Variable manufacturing and selling expenses		477,000			120,000			203,000			154,000
Contribution margin		454,000			150,000			205,000			99,000
Fixed expenses:
Advertising, traceable		69,500			8,300			40,300			20,900
Depreciation of special equipment		44,700			20,900			8,000			15,800
Salaries of product-line managers		114,600			40,500			38,300			35,800
Allocated common fixed expenses*		186,200			54,000			81,600			50,600
Total fixed expenses		415,000			123,700			168,200			123,100
Net operating income (loss)	$	39,000		$	26,300		$	36,800		$	(24,100)

*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?