please solve

Saved Han Products manufactures 37,500 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 as follows: Direct materials $ 4.25 Direct labour 10.25 Variable overhead 3.25 52 Fixed overhead 9. 45 Total cost per part $27. 20 An outside supplier has offered to sell 33,000 units of part S-6 each year to Han Products for $24.25 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 $90,000. However, Han Products has determined that one-third(1/3) of the fixed overhead being applied to part S-6 will be avoided if part S-6 is purchased from the outside supplier. Required: 1. What is the net dollar advantage or disadvantage of accepting the outside supplier's offer? (Do not round the intermediate calculations. Round your intermediate calculations to two decimal places.)