Han Products for part S-6 is manufactures 40,000 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part 3.30 12.00 2.70 6.00 24.00 An outside supplier has offered to sell 40,000 units of part S-6 each year to Han Products for $20 per part. If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $90,000 However, Han Products has determined that two thirds of the fixed even if part S-6 were purchased from the outside supplier manufacturing overhead being applied to part S-6 would continue Required: What is the financial advantage (disadvantage) of accepting the outside supplier's offer