an Products manufactures 25,000 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is as follows:

Direct materials$3.00Direct labour9.00Variable overhead2.00Fixed overhead8.70Total cost per part$22.70

An outside supplier has offered to sell 25,000 units of part S-6 each year to Han Products for $20.50 per part. If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $80,000. However, Han Products has determined that two-thirds of the fixed overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier.

Required:What is the net dollar advantage or disadvantage of accepting the outside supplier's offer?(Do not round intermediate calculations)