Please help!

Han Products manufactures 32,000 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is:

Direct materials$ 3.60

Direct labor9.00

Variable manufacturing overhead2.40

Fixed manufacturing overhead6.00

Total cost per part$ 21.00

An outside supplier has offered to sell 32,000 units of part S-6 each year to Han Products for $19 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 $82,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier.

Required:

What is the financial advantage (disadvantage) of accepting the outside suppliers offer?

Han Products manufactures 32,000 units of part 56 each year for use on its production line. At this level of activity, the cost per unit for part 56 is: An outside supplier has offered to sell 32.000 units of part 5.6 each yeor to Han Products for $19 per part. If Han Products accepts this offer, the facilities now being used to manufacture part 5.6 could be rented to another company at an annual rental of $82.000. However, Han Products has determined that two-thirds of the fixed manufacturing overheed being applied to part 5.6 would continue even if part 56 were purchased from the outside suppliet. Pequired: What is the financial advantage (disadvantage) of accepting the outside supplier's offer