What if the finacial advantage and how do you find it?

Han Products manufactures 23,000 units of part 56 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: An outside supplier has offered to sell 23,000 units of part S:6 each year to Han Products for $22 per part. If Han Products accepts this offer, the facilities now being used to manufacture part $.6 could be rented to another company at an annual rental of $73,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 56 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