The SP Corporation makes 38.000 motors to be used in the production of its sewing machines. The average cost per motor at this level of activity is: An outslde supplier recently began producing a comparable motor that could be used in the sewing machine. The price offered to SP Corporation for this motor is $24.55. If SP Corporation decides not to make the motors, there would be no other use for the production faclities and none of the fixed manufacturing overhead cost could be avoided. Direct labor is a variable cost in this company. The annual financlal advantage (disadvantage) for the company as a result of making the motors rather than buylng them from the outside suppller would be