Han Products manufactures 26,000 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: Direct materials 4.70 Direct labor 6.00 Variable manufacturing overhead 2.30 Fixed manufacturing overhead 9.00 Total cost per part 22.00 An outside supplier has offered to sell 26,000 units of part S-6 each year to Han Products for $40.00 per part. I 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 $637,000. 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