Company A manufactures two products A and B that sells for 120€ and 80€ respectively. Each product uses only one type of raw materials that costs 6€ per kilogram. The company has the capacity to...

Company A manufactures two products A and B that sells for 120€ and 80€ respectively. Each product uses only one type of raw materials that costs 6€ per kilogram. The company has the capacity to annually produce 100000 units of each product. The company considers its traceable fixed mahufacturing overhead to be avoidable and its common fixed expenses are unavoidable and have been allocated to products based on sales in euros. Company's average cost per unit for each product at annual level of activity is provided in the table.

(Answer each question independently unless instructed otherwise)

Assume that Company normally produces and sells 40000 units of product B per year. Evaluate, what is the financial advantage (disadvantage) of discontinuing the product B line.

(Advantage express as postive number, disadvatage as negative (with minus sign))