Han Products manufactures 21.000 units of part 5.6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part 5 3.50 9.00 2.50 9.00 $24.00 An outside supplier has offered to sell 21000 units of part 6 each year to Han Products for $20 per part. If Han Products accepts the offer, the facilities now being used to manufacture part 5-6 could be rented to another company at an annual rental of $71.000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part 5-6 were purchased from the outside supplier Required: What is the financial advantage (disadvantage) of accepting the outside supplier's offer