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Han Products manufactures 32,500 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part 5-6 is as follows: Direct materials $ 3. 75 Direct labour 9. 75 Variable overhead 2. 75 Fixed overhead 9. 15 Total cost per part $25. 40 An outside supplier has offered to sell 28,500 units of part 5-6 each year to Han Products for $22.75 per part. If Han Products accepts this offer, the facilities now being used to manufacture part 5-6 could be rented to another company at an annual rental of $86,000. However, Han Products has determined that one-third(1/3) of the fixed overhead being applied to part 5-6 will be avoided if part 5-6 is purchased from the outside supplier. Required: 1. What is the net dollar advantage or disadvantage of accepting the outside supplier's offer? (Round "Total costs" and final answer to the nearest whole dollar amount.) ::| 2. What is the annual rental value at which the company will be indifferent between the two options? (Round "Total costs" and final answer to the nearest whole dollar amount.)