The Good Sight Lighting Company manufactures various types of household light fixtures. Most of the light fixtures require 60-watt light bulbs. Historically, the company has produced its own light bulbs. The costs to produce a bulb (based on capacity operation of 3,000,000 bulbs per year) are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total $0.10 0.05 0.01 0.03 $0.19 Fixed manufacturing overhead includes $60,000 of depreciation on equipment for which there is no alternative use and no external market value. The balance of the fixed manufacturing overhead pertains to the salary of the production supervisor who has a lifetime employment contract The Clearview Electric Company has recently approached Good Sight with an offer to supply all 3,000,000 light bulbs at a price of $.18 per bulb. What is the total annual advantage or disadvantage (in dollars) of outsourcing, rather than making the bulbs? O So; the company is indifferent between outsourcing and making the bulbs internally. O $30,000 better off to outsource O $30,000 worse off to outsource O $60,000 worse off to outsource $40,000 worse off to outsource