The management of Therriault corporation is considering dropping the product u51y.  Sales 980,000  variable expenses 568,000 Fixed manufacturing expenses 314,000 Fixed selling and admistrative...

The management of Therriault corporation is considering dropping the product u51y. 

Sales 980,000 

variable expenses 568,000

Fixed manufacturing expenses 314,000

Fixed selling and admistrative expenses 196,000

All fixed expenses of the company are fully allocated to products in the company's accounting system. Further investigations has revealed that $280,000 of the fixed manufacturing expenses and $140,000 of the fixed selling and administrative expenses are available if product u51y is discontiued.