Vanik Corporation currently has two divisions which had the following operating results for last year: Cork Division $ 600,000 250,000 350,000 160,000 Sales Variable costs Contribution margin Traceable fixed costs Segment margin Allocated common corporate fixed costs Net operating income (loss) 190,000 80,000 $ 110,000 Rubber Division $ 350,000 220,000 130,000 110,000 20,000 45,000 $ (25,000) Because the Rubber Division sustained a loss, the president of Vanik is considering the elimination of this division. All of the division's traceable fixed costs could be avoided if the division was dropped. None of the allocated common corporate fixed costs could be avoided. If the Rubber Division was dropped at the beginning of last year, the financial advantage (disadvantage) to the company for the year would have been:

Vanik Corporation currently has two divisions which had the following operating results for last year: Because the Rubber Division sustained a loss, the president of Vanik is considering the elimination of this division. All of the division's traceable fixed costs could be avoided if the division was dropped. None of the allocated common corporate fixed costs could be avoided. If the Rubber Division was dropped at the beginning of last year, the financial advantage (disadvantage) to the company for the year would have been