$[15$ points$]$ Dipuisto$-6540$ Inc. manufactures radios at an annual production level of $50,000$ units. At this production level, the cost per

unit for a radio is as follows:

An outside supplier has offered to sell the radios to Dipuisto$-6540$ for $$18$ per unit. If Dipuisto$-6540$ accepts this offer, it can use the

radio production space as a warehouse instead, replacing the warehouse it currently rents for $$60,000.$ If the radios are purchased

from the outside supplier, $100\%$ of the supervisor's salary and $40\%$ of the other fixed manufacturing overhead costs can be eliminated.

What is the financial advantage of accepting the outside supplier's offer for Dipuisto$-6540?$

$$530,000$

$$470,000$

$$860,000$

$$640,000$