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	$ 926,000	$ 266,000	$ 406,000	$ 254,000
Variable manufacturing and selling expenses	475,000	113,000	208,000	154,000
Contribution margin	451,000	153,000	198,000	100,000
Fixed expenses:
Advertising, traceable	69,800	8,700	40,500	20,600
Depreciation of special equipment	44,400	20,800	7,600	16,000
Salaries of product-line managers	115,500	41,000	38,500	36,000
Allocated common fixed expenses*	185,200	53,200	81,200	50,800
Total fixed expenses	414,900	123,700	167,800	123,400
Net operating income (loss)	$ 36,100	$ 29,300	$ 30,200	$ (23,400)

*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?