A Part 551 is used in one of Haberkom Corporation's products. The company makes 12,000 units of this part each year. The company's Accounting Department reports the following costs of producing part of this level of activity Per Unit $6.30 54.80 - Direct materials Direct Labor Variable manufacturing overhead Supervisor's salary Depreciation of special quipment Allocated general overhead $8.50 An outside suppliers offered to produce this part and set it to the commary for $3770 ch this offer is accepted the supervisor's salary and all of the variable costs, including direct labor, can be avoided The special equipment used to make the part was purchased many years ago and has no s e vue or other use. The located general overhead represented costs of the entire Comory the outside suppliers or were accepted, only ST1000 of these located general overhead costs would be avoided The annual trancis advantage di g for the company a re of buying the part from the outside supplier would be