YY company manufactures 32,000 units of part ZZ each year. The company's cost per unit for part ZZ 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 ZZ each year to YY for $19 per unit. If YY accepts this offer, it can rent out the facilities now being used to manufacture part ZZ to another company at an annual rental of $82,000. However, YY has calculated that two-thirds of the fixed manufacturing overhead being applied to part ZZ will continue even if the part is bought from the outside supplier.

What is the financial advantage of accepting the outside suppliers offer