Han Products manufactures 21,000 units of part S-6 each year for use on ts production line At this level of activity, the cost per unit for part S-6 is as follows Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part $4.20 8.00 3.20 15.00 S30.40 An outside supplier has offered to sell 21,000 units of part S-6 each year to Han Products for $46 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 $545,100. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part s-6 were purchased from the outside supplier Required (a) What is the total amount of avoidable costs if Han buys the units from an outside supplier? (Omit the "S" sign in your response.) cost (bj How much will profits increase or decrease if the outside supplier's offer is accepted? (nput the amount as positive value. Omit the "$T sign in your response.) ts would (Click to select)