Han Products manufactures $25,000$ 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:An outside supplier has offered to sell $25,000$ units of part S$-6$ each year to Han Products for $\backslash (\backslash$$ $18\backslash )$ per part. If Han Products accepts this offer, the facilities now being used to manufacture part S$-6$ could be rented to another company at an annual rental of $\backslash (\backslash$$ $75,000\backslash ).$ 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. Required: What is the financial advantage $($disadvantage$)$ of accepting the outside supplier's offer?