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	$	920,000		$	264,000		$	401,000		$	255,000
Variable manufacturing and selling expenses		475,000			119,000			201,000			155,000
Contribution margin		445,000			145,000			200,000			100,000
Fixed expenses:
Advertising, traceable		68,800			8,100			40,400			20,300
Depreciation of special equipment		44,400			20,700			7,800			15,900
Salaries of product-line managers		115,300			40,700			38,600			36,000
Allocated common fixed expenses		184,000			52,800			80,200			51,000
Total fixed expenses		412,500			122,300			167,000			123,200
Net operating income (loss)	$	32,500		$	22,700		$	33,000		$	(23,200)

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?