Alka-seltzer was originally made as a hangover remedy that cured a headache and settled the stomach. today, you can purchase original alka-seltzer, extra strength alka-seltzer, alka-seltzer morning relief (for morning headaches and fatigue), and alka-seltzer heartburn relief, each of which has slightly different ingredients to solve the problem identified in its respective brand name. to broaden the product line to increase sales to new target market segments, the makers of alka-seltzer used a strategy.

Lusk corporation produces and sells 14,300 units of product x each month. the selling price of product x is $25 per unit, and variable expenses are $19 per unit. a study has been made concerning whether product x should be discontinued. the study shows that $72,000 of the $102,000 in monthly fixed expenses charged to product x would not be avoidable even if the product was discontinued. if product x is discontinued, the annual financial advantage (disadvantage) for the company of eliminating this product should be: