Fancy Lighting Company makes 8,000 units per year of a part it uses in the luxury lighting products it manufactures. The unit product cost of this part is computed as follows: An outside supplier has offered to sell the company all of these parts it needs for $41,40 a unit. If the company accepts this offer, the facilities now being used to moke the part could be used to make more units of a lighting product that is in high demand. The odditional contribution margin on this other lighting product would be $51,200 per year If the part were purchased from the outside supplies, all of the direct labor cost of the part would be avoided. However, $6.10 of the fixed manufacturing overhead cost being applled 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. Required: What is the financial advantage (disadvantage) of purchasing the part rather than making it