Han Products manufactures 47,500 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	$	5.25
Direct labour		11.25
Variable overhead		4.25
Fixed overhead		10.05
Total cost per part	$	30.80

An outside supplier has offered to sell 47,500 units of part S-6 each year to Han Products for $27.25 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 $98,000. 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 suppliers offer? (Do not round intermediate calculations)