Supler Corporation produces a part used In the manufacture of one of itsproducts. The unit product cost is $21, computed as follows: Direct materials $ 8Direct labor 7Variable manufacturing overhead 2Fixed manufacturing overhead 4Unit product cost $ 21 An outside supplier has offered to provide the annual requirement of 4,400 of theparts for only $10 each. The company estimates that 50% of the fixedmanufacturing overhead cost above could be eliminated if the parts arepurchased from the outside supplier. Assume that direct labor is an avoidable costin this decision. Based on these data, the financial advantage (disadvantage) ofpurchasing the parts from the outside supplier would be