Han-5178 company manufactures 35,000 units of part T-25 each year. The company's cost per unit for part T-25 is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part $ 3.90 12.00 2.10 9.00 $ 27.00 An outside supplier has offered to sell 35,000 units of part T-25 each year to Han-5178 for $23 per unit. If Han-5178 accepts this offer, it can rent out the facilities now being used to manufacture part T-25 to another company at an annual rental of $85,000. However, Han-5178 has calculated that two-thirds of the fixed manufacturing overhead being applied to part T-25 will continue even if the part is bought from the outside supplier. What is the financial advantage of accepting the outside supplier's offer? $17,000 $18,000 $13,000 $15,000