Part U16 is used by Dorian Corporation to make one of its products. A total of 20,500 units of this part are produced and used every year, The company Accounting Department reports the following costs of producing the part at this level of activityz An outside supplier has offered to make the part and seli it to the company for $3070 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including the direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. none of which would be avoided if the part were purchased instead of produced internally. In addition, the space used to make part U16 could be used to make more of one of the company's othe products, generating an additional segment margin of $32,500 per year for that product. The aninual financial advantage (disadvantage) for the comparty as a result of buying part U16 from the outside supplier should be: Multiple Choice (\$117,150) ($192.700) $32,500 ($26,950) $26,950