Glass Corp. produces a part used in the manufacture of one of its products. The unit product cost is $49, computed as follows:

Direct Materials	$ 16
Direct Labor	11
Variable Manufacturing Overhead	11
Fixed Manufacturing Overhead	11
Unit Product Cost	49

Glass has the opportunity to buy the part from an outside supplier for $44 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: