TB MC Qu. 12-79 Supler Corporation produces a part used Supler Corporation produces a part used in the manufacture of one of its products. The unit product cost is $21, computed as follows Direct naterials Direct labor Variable manufacturing overhead Pixed manufacturing overhead Unit product cost S 7 $21 An outside supplier has o ered to provide the annual equirement of 2 900 of the parts fo only 13 each. The company estimates that 60%of the fixed manfacturing overhead cost above could be eliminated i the parts are purchased rom the outside supplier. Assune that direct labor is an avoidable cost in this decision, Based on these data, the financial advantage (disadvantage) of purchasing the parts from the outside supplier would be Mutiple Choice $3 per unit on average (S3) per unit on average (S8) per unit on average 56 per unit on average