Sales Variable manufacturing and selling expenses Contribution margin Fixed expenses: Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses* Total fixed expenses Total $ 934,000 Dirt Bikes $ 269,000 112,000 157,000 Mountain Bikes $ 408,000 203,000 Racing Bikes $ 257,000 159,000 474,000 460,000 205,000 98,000 69,700 8,500 40,800 20,400 44,400 20,600 7,900 15,900 114,200 40,900 38,200 35,100 186,800 53,800 81,600 51,400 415,100 123,800 168,500 122,800 $ 44,900 $ 33,200 $ 36,500 $ (24,800) Net operating income (loss) *Allocated on the basis of sales dollars. Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or not the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out. Required: 1. What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes? Put in a negative number with a "-" sign to indicate a financial disadvantage. 2. Should the production and sale of racing bikes be discontinued