McGraw Company uses 5,500 units of Part X each year as a component in the assembly of one of its products. The company is presently producing Part X internally at a total cost of $106,500, computed as follows: An outside supplier has offered to provide Part X at a price of $18.20 per unit. If McGraw Company stops producing the part internally one-third of the fixed manufacturing overhead would be eliminated. Assume that direct labor is a variable cost. Required: Prepare an analysis showing the annual financial advantage or disadvantage of occepting the outside supplier's offer