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is: company manufactures 35,000 units of part 1 each year. The company's cost per unit for parti Direct materials Direct labor $ 3.50 12.00 Variable manufacturing overhead 2.10 9.00 Fixed manufacturing overhead Total cost per part $27.00 An outside supplier has offered to sell 35,000 units of part- each year to Han-3433 for $23 per unit. If a accepts this offer, it can rent out the facilities now being used to manufacture part to another company at an annual rental of $85,000. However, will continue even if the part is has calculated that two-thirds of the fixed manufacturing overhead being applied to par bought from the outside supplier. What is the financial advantage of accepting the outside supplier's offer? $17,000 $15,000 O $18,000 $13,000