Rogers Company makes 40,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part $59.90 and is comprised of the following costs: Direct materials Fixed MOH Direct labour Variable MOH $11.30 24.70 22.70 1.20 Rogers has an opportunity to purchase these parts from an outside supplier for $46.20 a unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin on this other product would be $264,000 per year. If the part were purchased from the outside supplier, all of the direct labour cost of the part would be avoided. However, $21.90 of the fixed manufacturing overhead cost being applied to the part would continue even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be applied to the company's remaining products. What is the net total dollar advantage (disadvantage) of purchasing the part rather than making it