Product U$23$N has been considered a drag on profits at Jinkerson Corporation for some time and management is considering discontinuing the product altogether. Data from the company$$s budget for the upcoming year appear below:

Sales $ $730,000$

Variable expenses $ $350,000$

Fixed manufacturing expenses $ $234,000$

Fixed selling and administrative expenses $ $161,000$

In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $$144,000$ of the fixed manufacturing expenses and $$93,000$ of the fixed selling and administrative expenses are avoidable if product U$23$N is discontinued. The financial advantage $($disadvantage$)$ for the company of eliminating this product for the upcoming year would be:

Multiple Choice

$($$$15,000)$

$$15,000$

$$143,000$

$($$$143,000)$