2. Smyth Corporation is considering dropping product C78D. Data from the company's accounting system appear below: Sales Variable expenses Fixed manufacturing expenses Fixed selling and administrative expenses $803,200 $417,300 $273,000 $233,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $193,000 of the fixed manufacturing expenses and $167,300 of the fixed selling and administrative expenses are avoidable if product C78D is discontinued. Required: What would be the financial advantage (disadvantage) of dropping C78D? Should the product be dropped?l 10 points)