Han Products manufactures 31,000 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: An outside supplier has offered to sell 31,000 units of part S- 6 each year to Han Products for $18 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 $81,000. However, Han Products has determined that 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. Required: What is the financial impact of accepting the outside supplier's offer? (Indicate negative cash flows with a negative sign.) (See below for hints if you need them.)