Cane compay manufactures two products called alpha and beta that sell for $$190$ ad $$155$ respectively. each product uses oly one type of raw material that costs $$8$ per pond. The company has the capacity to annually produce $122,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

Direct materials $$40$ $$24$

Assume that cane normally produuces and sells $94,000$ alphas during the current year. A supplier has offered to manufacture and deliver $94,000$ Alphas to Cane for a price of $$136$ per unit. what is the fianancial advantage $($disadvantage$)$ of discontinuing the beta product line?