The Wheels R' Us Company manufactures three types of bicycles-a 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 $930,000 Dirt Bikes 472,000 458,000 $ 269,000 114,000 155,000 Mountain Bikes $ 408,000 Racing Bikes $253,000 205,000 153,000 203,000 100,000 69,400 8,500 40,300 20,600 43,000 20,200 7,500 15,300 115,100 40,600 38,200 36,300 186,000 53,800 81,600 50,600 413,500 123,100 167,600 122,800 5 44,500 $31,900 $35,400 $ (22,800) 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