MAKE OR BUY? A company manufactures a small part used in other products. Unit product cost for the part includes direct materials $3.75 per unit, direct labor $2.50 per unit, variable manufacturing overhead $.40 per unit, fixed manufacturing overhead $2.60 per unit. An outside supplier has offered to sell us the part for $9.00 per unit. What is the dollar advantage or disadvantage of accepting the supplier's offer