Royal Company manufactures 10,000 units of Part R3 each year. At this level of activity, the cost per unit for Part R3 follows: Direc'l: materials $14.46 Direc'l: labour 21.66 Variable manufacturing overhead 9.66 Fixed manufacturing overhead 25.66 Total cost: per par'l: $70.66 An outside supplier has offered to sell 10,000 units of Part R73 each yearto Royal Company for $54 per part. If Royal Company accepts this offer. the facilities now being used to manufacture Part R73 could be rented to another company at an annual rental of $150,000. However, Royal Company has determined that $15 ofthe fixed manufacturing overhead being applied to Part R3 would continue even if the part was purchased from the outside supplier. Required: Compute the net dollar advantage or disadvantage of accepting the outside supplier's offer. ggl