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Glass Corp. produces a part used in the manufacture of one of its products. The unit product cost is $50, computed as follows: Direct Materials

Glass Corp. produces a part used in the manufacture of one of its products. The unit product cost is $50, computed as follows:

Direct Materials $ 17
Direct Labor 13
Variable Manufacturing Overhead 9
Fixed Manufacturing Overhead 11
Unit Product Cost 50

Glass has the opportunity to buy the part from an outside supplier for $43 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:

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