Suire corporation is considering dropping product d14e. data from the company's accounting system appear below: sales $ 640,000 variable expenses $ 270,000 fixed manufacturing expenses $ 240,000 fixed selling and administrative expenses $ 188,000 all fixed expenses of the company are fully allocated to products in the company's accounting system. further investigation has revealed that $194,500 of the fixed manufacturing expenses and $109,500 of the fixed selling and administrative expenses are avoidable if product d14e is discontinued. required: a. according to the company's accounting system, what is the net operating income earned by product d14e? (net losses should be indicated by a minus sign.) b. what would be the financial advantage (disadvantage) of dropping product d14e? should the product be dropped?