McGraw Company uses 8,500 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 $145,500, computed as follows: An outside supplier has offered to provide Part X at a price of $19.40 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 accepting the outside supplier's offer