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Cane Company manufactures two products called Alpha and Beta that sell for $$130$ and $$90,$ respectively. Each product

uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $102,000$

units of each product. Its average cost per unit for each product at this level of activity is given below:

The company's traceable fixed manufacturing overhead is avoidable, whereas its common fixed expenses are

unavoidable and have been allocated to products based on sales dollars.

Assume Cane expects to produce and sell $82,000$ Alphas during the current year. A supplier offered to manufacture and deliver

$82,000$ Alphas to Cane for a price of $$88$ per unit. What is the financial advantage $($disadvantage$)$ of buying $82,000$ units from the

supplier instead of making those units?