Han Products manufactures 40.000 units of part 5-6 each year for use on its production line Al this level of activity, the cost per unit for part S-6 is as follows Direct matenals Direct labour Variable overhead Fixed overhead $ 4.50 10.50 3.50 Total cost per part $28.10 An outside supplier has offered to sell 40,000 units of part S-6 each year to Han Products for $25.00 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 $92.000. However, Han Products has determined that two- thirds of the fixed overhead being applied to part 5-6 would continue even if part S-6 were purchased from the outside supplier Required: What is the net dollar advantage or disadvantage of accepting the outside supplier's offer? (Do not round intermediate calculations) 27