Concord Company produces Kendra sailboats. The costs of producing 110,000 tiller extensions for use in the boars are as follows: Direct labor $251,000 Direct materials 304,000 Variable overhead 62,000 Fixed overhead 183,000 An outside supplier has offered to supply the tiller extensions for $722,000. If Concord accepts the offer, $86,000 of fixed costs can be avoided. What is the financial advantage (disadvantage) of accepting the supplier's offer? O($8,000) ($19,000) $19,000 $8,000