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4. Gordon Corporation produces 1,000 units of a part per year which are used in the assembly of one of its products. The unit cost of producing these parts is: Variable manufacturing cost $ 15 Fixed manufacturing cost 12 Total manufacturing cost $ 27 The part can be purchased from an outside supplier at $20 per unit. If the part is purchased from the outside supplier, two thirds of the total xed costs incurred in producing the part can be avoided. The annual nancial advantage (disadvantage) for the company because of buying the part from the outside supplier would be: A) $3,000 B) ($1,000) C) $7,000 D) ($5,000 5. Suppler Corporation produces a part used in the manufacture of one of its products. The unit product cost is $18, computed as follows: Direct materials $ 8 Direct labor 4 Variable manufacturing overhead 1 Fixed manufacturing overhead 5 Unit product cost $ 18 An outside supplier has offered to provide the annual requirement of 4,000 of the parts for only $14 each. The company estimates that 60% of the xed manufacturing overhead cost above could be eliminated if the parts are purchased from the outside supplier. Assume that direct labor is an avoidable cost in this decision. Based on these data, the nancial advantage (disadvantage) of purchasing the parts from the outside supplier would be: A) ($1) per unit on average B) $1 per unit on average C) $2 per unit on average D) ($4) per unit on average