Futura Company purchases the 78,000 starters that it Instails in its standard line of farm tractors from a supplier for the price of $10.30 per unit. Due to a reduction in outout, the company now has idle capacity that could be used to produce the starters rather than buying them from an outside supplier. However, the company's chief engineer is opposed to making the starters because the production cost per unit is $10.50 as shown below. Per Unit Total Direct materials $4.00 Direct labor 2.88 Supervision 1.40 $109,200 Depreciation 1.40 $109,200 Variable manufacturing overhead 2.50 Rent 0.42 $ 31,200 Total product cost $10.50 . If Futura decides to make the starters, a supervisor would have to be hired (at a salary of $109.200) to oversee production. However, the company has sufficient idle tools and machinery such that no new equipment would have to be purchased. The rent charge above is based on space utilized in the plant. The totalrent on the plant is $86.000 per period. Depreciation is due to obsolescence rather than wear and tear Required: What is the financial advantage disadvantage) of making the 78,000 starters instead of buying them from an outside supplier