Han Products manufactures 55,000 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 $ 6.00 Direct labour 12.00 Variable overhead 5.00 10-14 Fixed overhead 10.50 Total cost per part $33. 50 An outside supplier has offered to sell 48,000 units of part S-6 each year to Han Products for $29.50 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 $104,000. However, Han Products has determined that one-third(1/3) of the fixed overhead being applied to part S-6 will be avoided if part S-6 is purchased from the outside supplier. Required: 1. What is the net dollar advantage or disadvantage of accepting the outside supplier's offer? (Do not round the intermediate calculations. Round your intermediate calculations to two decimal places.)