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:

	Per Unit of product
Direct Materials	$3.60
Direct Labor	$10.00
V 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 S-6 each year to Han Products for $22 per part. If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company for $60,000 per year. However, Han Products determined 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.

Please show how much profits will increase or decrease if the outside supplier's offer is accepted.