Moon Technologies manufactures a part used in the manufacture of digital cameras. Currently. Moon manufactures 60,000 units of the part annually. The annual costs of producing 60.000 parts include: Per Unit Total Direct Materials $12.50 $750,000 Direct Labor $10 $600,000 Variable MOH $8.75 $525,000 Fixed MOH $12.50 $750,000 Management is considering whether to continue manufacturing the part or to buy the part from an outside supplier at a cost of $24 per part. Purchasing the part from an outside source would enable the company to avoid 50% of fixed manufacturing overhead costs. The space freed up by purchasing the part from an outside supplier could be used to manufacture another product that would increase income ty $70.000. What is the financial advantage (disadvantage) of making the part rather than buying them from an outside supplier