A company makes 8.000 units of Part 85 each year. This part is used in one of the complets. The com Department reports the following costs of producing the part at this level of activity, Direct materials Direct labor Variable manufacturing overhead Supervisor's salary Depreciation of special equipment Allocated general overhead Per Unit $420 $5.00 5.40 $200 53.30 $2.50 An outside supplier has offered to make and sell the part to the company for $21.00 each of this there salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the purchased many years ago and has no salvage value or other use. The allocated general overhead represents to the entire company. If the outside supplier's offer were accepted, only $3,000 of these allocated general overhead avoided. In addition, the space used to produce Part B5 would be used to make more of one of the companie pre generating an additional segment margin of $5,000 per year for that product. The annual financial advantage (disadvantage) for the company as a result of buying Part 35 from the outside then the (540,800) (572.2001 $67,200 (567,200)