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Han Products manufactures 67,500 units of part S-6 each year for use on its production Ine. At this level of activity, the cost per unit for part S-6 is as follows: Direct materials $ 7.25 Direct labour 13.25 Variable overhead 6.25 Fixed overhead 11.25 Total cost per part $38.00 An outside supplier has offered to sell 67,500 units of part S-6 each year to Han Products for $33.25 per part. If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $114,000. However, Han Products has determined that two-thirds of the fixed overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier. Required: What is the net dollar advantage or disadvantage of accepting the outside supplier's offer? (Do not round Intermediate calculations)