Glass Corp. produces a part used in the manufacture of one of its products. The unit product cost is $56, computed as follows:

Direct Materials	$ 20
Direct Labor	16
Variable Manufacturing Overhead	7
Fixed Manufacturing Overhead	13
Unit Product Cost	56

Glass has the opportunity to buy the part from an outside supplier for $48 each. If Glass buys the parts it can eliminate all variable manufacturing costs and 30% of the fixed manufacturing overhead.

Based on this data, the per unit financial advantage (disadvantage) of purchasing the parts from the outside supplier is: