Cane Company manufactures two products called Alpha and Beta that sell for $$190$ and $$155,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $122,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

$\backslash$table$[[,$Alpha,,ta$],[$Direct materials,,$40,,24],[$Direct labor,,$34,,28],[$Variable manufacturing overhead,,$21,,19],[$Traceable fixed manufacturing overhead,,$29,,32],[$Variable selling expenses,,$26,,22],[$Common f$$xed expenses,,$29,,24],[$Total cost per unit,$$,179,$$$,149]]$

The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

$9.$ Assume that Cane expects to produce and sell $94,000$ Alphas during the current year. A supplier has offered to manufacture and deliver $94,000$ Alphas to Cane for a price of $$136$ per unit. What is the financial advantage $($disadvantage$)$ of buying $94,000$ units from the supplier instead of making those units?