The management of wengel corporation is considering dropping product b90d. data from the company's accounting system appear below: sales $ 824,300 variable expenses $ 428,200 fixed manufacturing expenses $ 280,000 fixed selling and administrative expenses $ 239,000 all fixed expenses of the company are fully allocated to products in the company's accounting system. further investigation has revealed that $198,000 of the fixed manufacturing expenses and $171,700 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?