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Tish Coporation produces a part used in the manufacture of one of its products. The unit product cost is $24, computed as follows. An outside

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Tish Coporation produces a part used in the manufacture of one of its products. The unit product cost is $24, computed as follows. An outside suppler has offered to provide the annuai requientent of 5,000 of the parts tor only 515 each. The company evtimates that 75 s. of the fixed manutocturing overhesd cost above could be elminated if the parts are puretiased from the outside supplec Assume that divect laber is an avoidable cost in this decision. Based on these data, the per unit delat advanage of disadvantage of purchasing from the outside supplier would be

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