Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 55,000 units onth is as follows: E Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative Fixed selling & administrative exper An SONO The normal selling price of the product is $116.10 per unit An order has been received from an overseas customer for 3,500 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $2.70 less per unit on this order than on normal sales. Direct labor is a variable cost in this company Suppose there is not enough idle capacity to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 1,450 units for regular customers. The minimum acceptable price per unit for the special order is closest to (Round your intermediate calculations to 2 decimal places.) Ahrends Corporation makes 70,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: 00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost ON An outside supplier has offered to sell the company all of these parts it needs for $48.50 a unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin on this other product would be $273,000 per year. If the part were purchased from the outside supplier, all of the direct labor cost of the part would be avoided. However, $8.20 of the fixed manufacturing overhead cost being applied to the part would continue even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be applied to the company's remaining products. What is the financial advantage (disadvantage) of purchasing the part rather than making it? (Round your intermediate calculations to 2 decimal places.)