Han Products manufactures 72,500 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part 5-6 is as follows: Direct materials 5 7 . 75 Direct labour 13.75 Variable overhead 6.75 Fixed overhead 1 1 . 55 Total cost per part $39 . 80 An outside supplier has offered to sell 65,000 units of part 56 each year to Han Products for $34.75 per part. If Han Products accepts this offer, the facilities now being used to manufacture part 5-6 could be rented to another company at an annual rental of $118,000. However, Han Products has determined that 30% of the fixed overhead being applied to part 36 will be avoided if part 56 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.) :ZI 2. What is the annual rental value at which the company will be indifferent between the two options? (Round "Total costs" and final answer to the nearest whole dollar amount.) _:I