Recher Corporation uses part Q89 in one of its products. The company's Accounting Department reports the following costs of producing the 8,000 units of the part that are needed every year. An outside supplier has offered to make the part and sell it to the company for $25.50 each If this offer is accepted, the supervisor's salary and all of the variabie 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 fixed costs of the entire company If the outside supplier's offer were accepted, only $4,100 of these allocated general overhead costs would be avoided. In addition. the space used to produce part Q89 could be used to make more of one of the company's other products, generating an additional segment margin of $14.800 per year for that product. Required: a. What is the financial advantage (disadvantage) of arcepting the outside supplier's offer? b. Should the cornpany make or buy Q89