Question 3: (total 6 marks: 3 marks for each alternative). The director of Sigma Corporation is considering dropping product B2A. Data from the company's accounting system for this product for last year appear below: Sales $830,000 Variable expenses $390,000 Fixed manufacturing expenses $266,000 Fixed selling and administrative expenses $232,000 All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigation has revealed that $111,000 of the fixed manufacturing expenses and $103,000 of the fixed selling and administrative expenses are avoidable if product B2A is discontinued. Required : What would be the financial advantage (disadvantage) from dropping product B2A