Assume a retailing company has two departments$$Department A and Department B$.$ The company$$s most recent contribution format income statement follows:

Total Department A Department B

Sales $ $800,000$ $ $350,000$ $ $450,000$

Variable expenses $320,000120,000200,000$

Contribution margin $480,000230,000250,000$

Fixed expenses $400,000140,000260,000$

Net operating income $($loss$)$ $ $80,000$ $ $90,000$ $ $(10,000)$

The company says that $$140,000$ of the fixed expenses being charged to Department B are sunk costs or allocated costs that will continue if the segment is discontinued. However, if Department B is discontinued the sales in Department A will drop by $7\%.$

What is the financial advantage $($disadvantage$)$ of discontinuing Department B$?$