Han Products manufactures 37,500 units of part S6 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 Variable overhead Fixed overhead Total cost per part $ 4.25 10.25 3.25 $27.20 An outside supplier has offered to sell 33,000 units of part 6 each year to Han Products for $24.25 per part. If Han Products accepts this offer the facilities now being used to manufacture part S6 could be tented to another company at an annual rental of $90,000 However. Han Products has determined that 30% of the fixed overhead being applied to part 5-6 will be avoided if parts 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.)