Han Products manufactures $24,000$ units of part S$-6$ each year for use on its production line. At this level of activity, the cost per unit for part $5-6$ is:

An outside supplier has offered to sell $24,000$ units of part $$-6$ each year to Han Products for $$24$ 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 $$74,000.$ However. Han Products has determined that two$-$thirds of the fixed manufacturing overhead being applied to part S$-6$ would continue even if part $$-6$ were purchased from the outside supplier.

Requlred:

What is the financial advantage $($disadvantage$)$ of accepting the outside supplier's offer?

Financial advantage