A cоmpаny prоduces аnd sells 15,600 units оf Product XYZ eаch month. The selling price of Product XYZ is $26 per unit, and variable expenses are $20 per unit. A study has been made concerning whether Product XYZ should be discontinued. The study shows that $73,000 of the $106,000 in monthly fixed expenses charged to Product XYZ would not be avoidable even if the product was discontinued. If Product XYZ is discontinued, the monthly financial advantage (disadvantage) for the company of eliminating this product should be:
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