Han Products manufactures 30,000 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part 8-6 is: Direct materials $3.60 Direct labor 10.00 Variable manufacturing overhead 2.40 Fixed manufacturing overhead 9.00 Total cost per part $25.00 An outside supplier has offered to sell 30,000 units of part 5-6 each year to Han Products for $21 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 $80,000. However, Han Products has determined that two-thirds of the xed manufacturing overhead being applied to part 8-6 would continue even if part 8-6 were purchased from the outside supplier. Required: 1. What is the nancial advantage (disadvantage) of accepting the outside supplier's offer