You manufacture 31,548 colorful pots a year for your indoor plant store at the following cost per unit:

Direct materials: $3.60

Direct labor: $8.00

Variable OH: $2.40

Fixed OH: $12.00

An outside supplier has offered to make the colorful pots for you for $20 a unit plus $1 of shipping per unit. If you accept this, the facilities that are now being used to make the clay pots could be rented for $82,277. You have determined that of fixed overhead is related to common overhead and will continue if the clay pots are bought.

What is the total annual advantage/disadvantage of buying the clay pots?