Company makes 20,000 units per year of a part it uses in the products it The unit product cost of this part is computed as follows: An outside suppler has offered to sell the company all of these parts it needs for $53 a unit. If the company accepts this offer, the facilities now being used to make the part would remain idle. The Company estimated that $5.70 of the fixed manufacturing overhead cost being applied to the part would continue even if the part were purchased from the outside supplier. What is the net advance (disadvantage) of purchasing the part rather than making it? Should the outside supper's offer be accepted