The external supplier proposes to supply Sting Company with $20,000$ units of Product Y$.$ If Sting Company stops producing Product Y it can move the Product Y manager, who has an annual salary of $$60,000$ to a vacancy in another department. Otherwise that vacancy would have to be filled by hiring an outside manager whose annual salary would be $$50,000.$ The accountant further advises that this is the only fixed cost that can be avoided if production of Product Y is ended.