Han Products manufactures 27,000 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: $ 3.50 10.00 2.50 12.00 $28.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part An outside supplier has offered to sell 27,000 units of part 5-6 each year to Han Products for $22 per part. If Han Products accepts this offer, the facilities now being used to manufacture part 5-6 could be rented to another company at an annual rental of $77,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part S-6 were purchased from the outside supplier Required: What is the financial impact of accepting the outside supplier's offer? (Indicate negative cash flows with a negative sign.) (See below for hints if you need them.)