Han Products manufactures 70,000 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 $ 7.50

Direct labour 13.50

Variable overhead 6.50

Fixed overhead 11.40

Total cost per part $ 38.90

An outside supplier has offered to sell 62,500 units of part S-6 each year to Han Products for $34.00 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 $116,000. However, Han Products has determined that 30% 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? (Round "Total costs" and final answer to the nearest whole dollar amount.)