Sompret Corporation makes 70,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: Direct materiais Direct labor Variable manufacturing overhead Fixed sanataturing overhead Unit product cost $12.00 19.00 1.00 17.10 An outside supplier has offered to sell the company all of these parts it needs for $48.50 a unit. If the company accepts this offer the facilities now being used to make the pat could be used is in high demand. The additional contribution margin on the other product would be $273.000 per year. ut the part were purchased from the outside supplier, all of the direct labor cost of the part would be avoided. However, 88.20 of the fixed manufacturing overhead cost being acpled to 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 financial advantage (disadvantage of purchasing the part rather than making it? $182,000 $455,000 $147,000 $91,000