Mcfarlain Corporation is presenty making part u98 that is used in one of ts products. A total of 7000 Accounting Department reports the following costs of producing the part at this level of actvity units of this part are produced and used every year. The Direct materials Direct labor Variable overhead Supervisor's salary Depreciation of special equipment Allocated general overhead Unit $3.50 $4.5e $1.90 $5.50 $5.50 $6.00 An outuide suppler has offered to produce and sell the part to the compa general overhead represents fixea costs of the entire company. none of which would be avoided tthe part were purchased instead of produced internally n sddition to the facts given above, assume that the space used to produce part u98 could be used to maxe more of one ot the company's other products,generating an ny for $25 10 each if this offer is accepted, the supervisor's salary and all of the variable costs including direct labor, can be awoided. The special equipment used to make the part was purchaced many years ago and has no salvage value or other use. The allocated e more of one of the company's other products, generating an segment margin of $23200 per year for that product what would be the financial advantage idicadvantage) of buying part u98 trom the outside suppiler and using the freed soace to make more of the other product