The Yuma Company uses part CBS to make one of its products. Each year Yuma produces a total of 17,500 units of part CBS Yumna provides you with the following costs related to producing CBS at this level of activity Direct materials Direct labor Variable manufacturing overhead Supervisor's salary Depreciation of special equipment Allocated general overhead Per Unit $ 3.80 $ 8.40 $ 8.99 $ 4.30 $ 2.70 $ 7.90 An outside supplier, Acme Brands, has offered to make the part CBS and sell it to Yuma for $28.30 per unit. If Yuma accepts this offer, the supervisor's salary and all of the variable costs, including the direct labor can be avoided. Many years ago. Yuma purchased special equipment used to make the part CBS and that equipment now has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company, none of which would be avoided if the part were purchased instead of produced internally. In addition, the space used to make part CBS could be used to make more of one of the company's other products, generating an additional segment margin of $29,500 per year for that product. The annual financial advantage (disadvantage) for the company as a result of buying part CBS from the outside supplier, Acme Brands, should be o o ($87,750) o $29,500 o ($154.000)