Han Products manufactures 15,000 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: 4.60 Direct materials 6.00 Direct labor Variable manufacturing overhead 2.50 Fixed manufacturing overhead 9.00 22.10 Total cost per part An outside supplier has offered to sell 15,000 units of part S-6 each year to Han Products for $46.00 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 $449,500. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier