KHAIRAN C makes 1933 units of part CHA2020 each year. The following costs of producing the part the level of civity are how below. Per Unit Direct materials 58 Direct labor $ BS Variable manufacturing overhead 9 1.1 Supervisor's salary 23 Depreciation of special equipment $ 35 Allocated general overhead 2.9 An outside supplier has offered to make and sell the part to the KHAIRAN Co. for $18 each. If this offer is accepted they . The supervisor's salary and all of the variable costs, including direct labor, can be avoided. . The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier's offer were accepted, only $2052 of these allocated general overhead costs would be avoided. . The space used to produce part CBA2020 would be used to make more of one of the company's other products, generating an additional contribution margin of $13205 per year for that product The annual financial advantage (positive) or disadvantage (negative) for KHAIRAN company as a result of buying part CBA2020 from the outside supplier would be? O a. $12577 h 5.13122