Han Products manufactures 23,000 units of part S-6 each year for use on its production line. At this level o activity, the cost per unit for part S-6 is: Direct materials 4.20 Direct labor 8.00 Variable manufacturing overhead 3.00 Fixed manufacturing overhead 9.00 Total cost per part 24,20 An outside supplier has offered to sell 23,000 units of part S-6 each year to Han Products for $41.00 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 $529,400. 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