Recher Corporation uses part Q89 in one of its products- The company's Accounting Department reports the following costs of producing the 8,300 units of the part that are needed every year. Per Unit Direct materials 5 8.96 Direct labor Variable overhead Supervisor's salary Depreciation of special equipment Allocated general overhead H'b'i't'b'it Hews? asses An outside supplier has offered to make the part and sell it to the company for $30.00 each. Ifthis offer is accepted, the supervisor's salary and all ofthe variable 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 $4,500 of these allocated general overhead costs would be avoided. In addition, the space used to produce part 089 could be used to make more of one of the company's other products, generating an additional segment margin of $17,000 per year for that product. Required: a. What is the nancial advantage {disadvantage} of accepting the outside supplier's offer? b. Should the company make or buy 089