Exercise 13-12 (Algo) Sourcing Decisions [LO13-3] Han Products manufactures 32,000 units of part S.6 each year for use on its production line. At this level of activity, the cost per unit for part \$.6 is: An outside supplier has offered to sell 32,000 units of part S-6 each year to Han Products for $19 per part. If Han Products accepts this offer, the facilities now being used to manufacture part $.6 could be rented to another company for $82,000 per year. However, Han Products determined two thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier. Required: What is the financial advantage (disadvantage) of accepting the outside supplier's offer