Han Products manufactures $30,000$ 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:

An outside supplier has offered to sell $30,000$ units of part S$-6$ each year to Han Products for $$21$ 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 $$80,000.$

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.

Required:

What is the financial advantage $($disadvantage$)$ of accepting the outside supplier's offer?