The Commodore Company produces rowboats. The costs of producing 100.000 cars for use in the boats are as follows: Direct labor. $200,000 Direct materials: 325,000 Variable overhead: 85,000 Fixed overhead 145,000 An outside supplier has offered to supply the oars for $662,000. If Commodore accepts the offer all of the variable costs can be avoided and $45,000 of fixed costs can be avoided. What is the financial advantage (disadvantage) of accepting the supplier's offer? Select one: a. 7,000 b. (7,000) C. (48,000) d. 48,000