Harrys Hot Tubs manufactures hot tubs and currently makes the control panel for the hot tub internally. Harrys factory supervisor, who is responsible for the manufacture of the hot tubs and the control panels, is trying to decide whether to continue making the control panels internally or buy them from a supplier (the supervisor will still be employed if the company buys the control panels). The company reports the following costs of making 9,000 control panels each year. Per Unit 9,000 Units Direct materials $ 4 $ 36,000 Direct labor $ 3 $ 27,000 Variable overhead $ 2 $ 18,000 Factory supervisor salary $ 6 $ 54,000 Equipment depreciation $ 2 $ 18,000 Allocated fixed overhead, Other $ 5 $ 45,000 Total cost $ 22 $ 198,000 An outside supplier has offered toto sell 9,000 control panels a year to Harrys Hot Tubs for a price of $8 per control panel. What is the financial advantage (disadvantage) of buying the control panels from the outside supplier?

Financial advantage of $9,000

Financial advantage of $81,000

Financial advantage of $63,000

Financial advantage of $126,000