Alternative $1$: Rent new equipment and continue to make the drums. The equipment would be rented for $$175,500$ per year.

Alternative $2$: Purchase the drums from an outside supplier at $$21$ per drum.

cost $($ $$58,500$ per year$)$ and direct materials cost per drum would not be affected by the new equipment. The new equipment's capacity would be $130,000$ drums per year.

The company's total general company overhead would be unaffected by this decision.

Required:

Assuming that $65,000$ drums are needed each year, what is the financial advantage $($disadvantage$)$ of buying the drums from an outside supplier?

Assuming that $90,000$ drums are needed each year, what is the financial advantage $($disadvantage$)$ of buying the drums from an outside supplier?

Assuming that $130,000$ drums are needed each year, what is the financial advantage $($disadvantage$)$ of buying the drums from an outside supplier?

Note: For all requirements, enter any "disadvantages" as a negative value. Do not round intermediate calculations. Do not leave any cells blank.