The Royal 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	$	927,000		$	265,000		$	406,000		$	256,000
Variable manufacturing and selling expenses		469,000			120,000			197,000			152,000
Contribution margin		458,000			145,000			209,000			104,000
Fixed expenses:
Advertising, traceable		70,500			8,800			40,800			20,900
Depreciation of special equipment		42,900			20,600			7,100			15,200
Salaries of product-line managers		113,900			40,200			38,100			35,600
Allocated common fixed expenses*		185,400			53,000			81,200			51,200
Total fixed expenses		412,700			122,600			167,200			122,900
Net operating income (loss)	$	45,300		$	22,400		$	41,800		$	(18,900)

*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?

Is the answer -18,900? I'm having a tough time with this one. If you could please help me understand how to get the answer not just the answer. Thank you.