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: Sales Variable manufacturing and selling expenses Contribution margin Fixed expenses: Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses* Total fixed expenses Net operating income (loss) *Allocated on the basis of sales dollars. Total $ 929,000 468,000 461,000 Dirt Bikes $ 265,000 119,000 146,000 Mountain Bikes $ 410,000 194,000 216,000 Racing Bikes $ 254,000 155,000 99,000 69,800 8,400 40,800 20,600 44,300 20,400 7,900 16,000 114,800 40,400 38,700 35,700 185,800 53,000 82,000 50,800 414,700 122,200 169,400 123,100 $ 46,300 $ 23,800 $ 46,600 $ (24,100) 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? Put in a negative number with a "-" sign to indicate a financial disadvantage. 2. Should the production and sale of racing bikes be discontinued