han products manufactures 22,000 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: Direct materials 4.50 direct labor 5.00 variable manufacturing overhead 2.90 fixed manufacturing overhead 12.00 total cost of part $24.40 An outside supplier has offered to sell 22,000 units of part S-6 each year to Han Products for $44.00 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 $594,200. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier. How much will profits increase or decrease if the outside supplier's offer is accepted? (Input the amount as positive value. Omit the "$" sign in your response.)_________________ What is the total amount of avoidable costs if Han buys the units from an outside supplier? (Omit the "$" sign in your response: total cost_________________