lota Company manufactures a component used in its main product. During the current year, the costs to produce 20,000 units of this component were $225,000, consisting of: Variable (per unit) Fixed Direct Materials $4.00 Direct Labor $2.00 Manufacturing Overhead $1.50 $75,000 $7.50 Another company has offered to manufacture the 20,000 components for lota for $12.00 each. If lota buys the components, all variable costs and 70% of the fored costs are avoidable, and the company can rent out the space currently used to manufacture the components for $40,000 per year. What is the financial advantage (disadvantage) to lota of making the parts? O ($25,0001 $15.000 $27.500 ($ 2.500)