Sales $ 920,000 $ 261,000 $ 407,000 $ 252,000 Variable manufacturing and selling expenses 472,000 119,000 194,000 159,000 Contribution margin 448,000 142,000 213,000 93,000 Fixed expenses: Advertising, traceable 69,800 8,900 40,400 20,500 Depreciation of special equipment 42,900 20,200 7,300 15,400 Salaries of product-line managers 114,300 40,500 38,700 35,100 Allocated common fixed expenses* 184,000 52,200 81,400 50,400 Total fixed expenses 411,000 121,800 167,800 121,400 Net operating income (loss) $ 37,000 $ 20,200 $ 45,200 $ (28,400) *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. What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes?