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 as follows: Direct materials Direct labour $ 3.50 9.50 Variable overhead i Fixed overhead Total cost per part 2.50 9.00 $24.50 An outside supplier has offered to sell 26,500 units of part S-6 each year to Han Products for $22.00 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 $84,000. However, Han Products has determined that 30% of the fixed overhead being applied to part S-6 will be avoided if part 5-6 is purchased from the outside supplier. Required: 1. What is the net dollar advantage or disadvantage of accepting the outside supplier's offer? (Round "Total costs" and final answer to the nearest whole dollar amount.)