-|an Products manufactures 27,000 units of part 8-6 each year for me on its production line. At this level of activity, the cost per unit 'or part 8-6 is: Direct materials $ 3.56 Direct labor 16.09 Variable manufacturing overhead 2.50 Fixed manufacturing overhead 12.03 Total cost per part $ 23-93 An outside supplier has offered to sell 27,000 units of part 8-6 each year to Han Products for $22 per part. If Han Products accems this offer, the facilities now being used to manufacture Jart 56 could be rented to another company at an annual rental 3f $77,000. However, Han Products has determined that two-thirds 3f the fixed manufacturing overhead being applied to part 56 would continue even if part 5-6 were purchased from the outside supplier. Qequired: Nhat is the financial advantage (disadvantage) of accepting the Jutside supplier's offer