The management of Wengel Corporation is considering dropping product B90D. Data from the company's accounting system appear below: Sales $ 740,700 Variable expenses $ 384,800 Fixed manufacturing expenses $ 252,000 Fixed selling and administrative expenses $ 215,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $178,000 of the fixed manufacturing expenses and $154,300 of the fixed selling and administrative expenses are avoidable if product B90D is discontinued. Required: What would be the financial advantage (disadvantage) of dropping B90D? Should the product be dropped?