Xian Products manufactures $57,500$ 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 $ $6\mathrm{.}25$

Direct labour $12\mathrm{.}25$

Variable overhead $5\mathrm{.}25$

Fixed overhead $10\mathrm{.}65$

Total cost per part $ $34\mathrm{.}40$

An outside supplier has offered to sell $50,500$ units of part S$-6$ each year to Han Products for $$30\mathrm{.}25$ per part. If Xian Products accepts this offer, the facilities now being used to manufacture part S$-6$ could be rented to another company at an annual rental of $$106,000.$ 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 supplier$$s offer?