Xian Products manufactures 32,500 units of part S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is as follows:

Direct materials	$	3.75
Direct labour		9.75
Variable overhead		2.75
Fixed overhead		9.15
Total cost per part	$	25.40

An outside supplier has offered to sell 28,500 units of part S-6 each year to Han Products for $22.75 per part. If Xian Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $86,000. However, Xian Products has determined that 30% of the fixed overhead being applied to part S-6 will be avoided if part S-6 is purchased from the outside supplier.

Required:

1. What is the net dollar advantage or disadvantage of accepting the outside suppliers offer? (Round "Total costs" and final answer to the nearest whole dollar amount.)