(b) Lindon Company uses 5,000 units of Part X each year as a component in the assembly of one of its products. The company is presently producing Part X internally at a total cost of $80,000 as follows: Direct materials $ 1 8 ,000 Direct labour 20,000 Variable manufacturing overhead 12,000 Fixed manufacturing overhead 30,000 Total costs M An outside supplier has offered to provide Part X at a price of $13 per unit. If Lindon Company stops producing the part internally, one-third of the fixed manufacturing overhead would be eliminated. Required: Prepare an analysis showing the annual advantage or disadvantage of accepting the outside supplier's offer