Han Products manufactures 31,000 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part 5-6 IS Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part $ 3.5e 3.00 2.50 6.00 $ 20.00 An outside supplier has offered to sell 31,000 units of part 5-6 each year to Han Products for $18 per part I Hon Products accepts this orfer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $81.000. However. Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to parts-6 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