The Wheels R' Us 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	$ 932,000	$ 263,000	$ 410,000	$ 259,000
Variable manufacturing and selling expenses	454,000	111,000	191,000	152,000
Contribution margin	478,000	152,000	219,000	107,000
Fixed expenses:
Advertising, traceable	69,900	8,700	40,800	20,400
Depreciation of special equipment	43,700	20,200	7,600	15,900
Salaries of product-line managers	116,200	40,900	38,800	36,500
Allocated common fixed expenses*	186,400	52,600	82,000	51,800
Total fixed expenses	416,200	122,400	169,200	124,600
Net operating income (loss)	$ 61,800	$ 29,600	$ 49,800	$ (17,600)

*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:

What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes? Put in a negative number with a "-" sign to indicate a financial disadvantage.

Should the production and sale of racing bikes be discontinued?