Han Products manufactures 30,000 units of part 56 each year for use on its production line. At this level of activity, the cost per unit for part S6 is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part $ 10.00 2.40 9.60 $ 25.00 An outside supplier has offered to sell 30,000 units of parts 6 each year to Han Products for 521 per part. If Har 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 fived manufacturing overhead being applied to parts would continue even if part 5-6 were purchased from the outside supplier Required: What is the financial advantage (disadvantage of accepting the outside supplier's offer