Han Products manufactures 50,000 units of part 86 each year for use on its production line. At this level of activity, the cost per unit for part 36 is as follows: Direct materials $ 5.50 Direct labour 11.50 Variable overhead 4.50 Fixed overhead 10.20 Total cost per part $31.70 An outside supplier has offered to sell 50,000 units of part 8-6 each year to Han Products for $28.00 per part. If Han Products accepts this offer, the facilities now being used to manufacture part 8-6 could be rented to another company at an annual rental of $100,000. However, Han Products has determined that two-thirds of the xed overhead being applied to part 8-6 would continue even if part 8-6 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} :ZI