company manufactures 20,000 units of part! Peach year. The company's cost per unit for part S: Direct materials $ 3.40 8.00 2.60 Fixed manufacturing overhead 9.00 $23.00 Direct labor Variable manufacturing overhead Total cost per part An outside supplier has offered to sell 20,000 units of part It can rent out the facilities now being used to manufacture part for $19 per unit. If each year to 1 accepts this offer, to another company at an annual rental of $70,000. However, will continue even if the part is has calculated that two-thirds of the fixed manufacturing overhead being applied to part bought from the outside supplier. What is the financial advantage of accepting the outside supplier's offer? $30,000 $33,000 $32,000 $28,000