them from an outside supplier? EXERCISE 6-11 Make or Buy Decision L06-3 Han Products manufactures 30,000 units of part S-6 each year for use on its production line. A level of activity, the cost per unit for part S-6 is: Direct materials Direct labor... Variable manufacturing overhead Fixed manufacturing overhead $ 3.60 10.00 2.40 9.00 Total cost per part.. $25.00 Differential Analysis: The Key to Decision Making An outside supplier has offered to sell 30,000 units of part S-6 each year to Han Products for $21 per part. If Han Products accepts this offer, the facilities now being used to manufacture part 5-6 could be rented to another company at an annual rental of $80,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part S-6 were purchased from the outside supplier. Required: What is the financial advantage (disadvantage) of accepting the outside supplier's offer