Total	Dirt Bikes	Mountain Bikes	Racing Bikes
Sales	$ 923,000	$ 267,000	$ 405,000	$ 251,000
Variable manufacturing and selling expenses	464,000	115,000	191,000	158,000
Contribution margin	459,000	152,000	214,000	93,000
Fixed expenses:
Advertising, traceable	70,300	8,800	40,700	20,800
Depreciation of special equipment	43,500	20,600	7,600	15,300
Salaries of product-line managers	115,600	40,400	39,000	36,200
Allocated common fixed expenses*	184,600	53,400	81,000	50,200
Total fixed expenses	414,000	123,200	168,300	122,500
Net operating income (loss)	$ 45,000	$ 28,800	$ 45,700	$ (29,500)

*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?