Glass Corp. produces a part used in the manufacture of one of its products. The unit product cost is $47, computed as follows: $ 171 16 Direct Materials Direct Labor |Variable Manufacturing Overhead Fixed Manufacturing Overhead Unit Product Cost Glass has the opportunity to buy the part from an outside supplier for $40 each. If Glass buys the parts it can eliminate all variable manufacturing costs and 40% of the fixed manufacturing overhead. Based on this data, the per unit financial advantage (disadvantage) of purchasing the parts from the outside supplier is