xx company manufactures 32,000 units of part xc each year. The company's cost per unit for partxc is:

Direct materials	$ 3.60
Direct labor	9.00
Variable manufacturing overhead	2.40
Fixed manufacturing overhead	6.00
Total cost per part	$ 21.00

An outside supplier has offered to sell 32,000 units of part xc each year to xc for $19 per unit. If xxaccepts this offer, it can rent out the facilities now being used to manufacture part xc to another company at an annual rental of $82,000. However, xx has calculated that two-thirds of the fixed manufacturing overhead being applied to part xc will continue even if the partis bought from the outside supplier.

What is the financial advantageof accepting the outside supplier's offer