Han Products manufactures 32,000 units of part S.6 each year for use on its production line. At this level of activity, the cost per unit for part \$-6 is: An outside supplier has offered to sell 32,000 units of part \$-6 each year to Han Products for $19 per part, if Han Products accepts this offer, the facilities now being used to manufacture part \$-6 could be rented to another company at an annual rental of $82,000. However. Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 56 would continue even if part S.6 were purchased from the outside supplier. Required: Whot is the financial advantage (disadvantage) of accepting the outside supplier's offer