Mcfarlain Corporation is presently making part U98 that is used in one of its products. A total of 22,000 units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity:

	Per Unit
Direct materials	$	4.30
Direct labor	$	2.20
Variable overhead	$	0.90
Supervisor's salary	$	2.60
Depreciation of special equipment	$	2.60
Allocated general overhead	$	2.80

An outside supplier has offered to produce and sell the part to the company for $11.70 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct materials, direct labor, and variable overhead can be avoided. The special equipment used to make the part was purchased many years ago and has no resale value or other use. The allocated general overhead represents fixed costs of the entire company and would not be avoided if the part were purchased instead of produced internally.

In addition to the facts given above, assume that the space used to produce part U98 could be used to make one of the company's other products, generating additional profits of $33,100 for that product. What would be the financial advantage (disadvantage) of buying part U98 from the outside supplier?

A. ($15,300)

B. ($4,300)

C. ($81,500)

D. $33,100