A company produces two products. Product 1 sells for $175 and Product 2 sells for $135. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 117,000 units of each product. Its average cost per unit for each product at this level of activity are given below: Product Product 1 2 Direct materials $ 40 $ 15 Direct labor 30 30 Variable manufacturing overhead 18 16 Traceable fixed manufacturing overhead 26 29 Variable selling expenses 23 19 Common fixed expenses 26 21 Total cost per unit $163 $130 The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars. Consider each of the following questions separately. 5. The company expects to produce and sell 91,000 units of Product 1 during the current year. A supplier has offered to manufacture and deliver 91,000 units for a price of $124 per unit. What is the financial advantage (disadvantage) of buying 91,000 Product 1 units from the supplier instead of making those units?