Clemente Inc. incurs the following costs to produce 10,000 units of a subcomponent:

Direct materials $38,000

Direct labor 37,500

Variable overhead 42,500

Fixed overhead 54,000

An outside supplier offered to sell Clemente the subcomponent for $9.50 a unit.

If Clemente accepts the offer, it could use the idle capacity to produce another

product that would generate additional income of $12,000.

6. The net advantage of accepting the offer is ______