Han Products manufactures 18,000 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: 4.80 Direct materials Direct labor 7.00 3.80 Variable manufacturing overhead Fixed manufacturing overhead 12.00 27.60 Total cost per part An outside supplier has offered to sell 18,000 units of part S-6 each year to Han Products for $50.00 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 $544,200. 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