Han Products manufactures 20.000 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 as follows: An outside supplier has offered to sell 20.000 units of part S-6 each year to Han Products for $42.50 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 $485,000. However. Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier. What is the total amount of avoidable costs if Han buys the units from an outside supplier? I How much will profits increase or decrease if the outside supplier's offer is accepted