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Zoomer Company produces Optimist sailboats. The costs of producing 100000 tiller extensions for use in the sailboats are as follows: Direct labor $250000 Direct materials 300000 Variable overhead 65000 Fixed overhead 185000 An outside supplier has offered to supply the tiller extensions for $720000. If Zoomer accepts the offer $85000 of fixed costs can be avoided. What is the financial advantage (disadvantage) of accepting the supplier's offer? O $5000 ($5000) $20000 ($20000)