Penagos Corporation is presently making part Z43 that is used in one of its products. A total of 5,000 units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity: Per Unit Direct materials $1.19 Direct labor $3.19 Variable overhead $6.99 Supervisor's salary $5.89 Depreciation of special equipment $5.29 Allocated general overhead $5.69 An outside supplier has offered to produce and sell the partto the company for $20.80 each. lfthis offer is accepted, the supervisor's salary and all ofthe variable costs, including 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 xed costs of the entire company. If the outside supplier's offer were accepted, only $4,000 of these allocated general overhead costs would be avoided. In addition to the facts given above, assume that the space used to produce part 243 could be used to make more of one of the company's other products, generating an additional segment margin of $24,000 per year for that product. What would be the annual nancial advantage [disadvantage] of buying part 243 from the outside supplier and using the freed space to make more of the other product