Han Products manufactures 45,000 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 as follows:

Direct materials$5.00Direct labour11.00Variable overhead4.00Fixed overhead9.90Total cost per part$29.90

An outside supplier has offered to sell 45,000 units of part S-6 each year to Han Products for $26.50 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 $96,000. However, Han Products has determined that two-thirds of the fixed overhead being applied to part S-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)