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-5 is as follows: Direct materials Direct labour Variable overhead Fixed overhead $ 5.00 11.00 4.00 9.90 Total 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 5-6 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)