Han products manufactures 33,000 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:

direct materials$ 3.70
direct labor10.00
variable manufacturing overhead2.30
fixed manufacturing overhead12.00
total cost per part$ 28.00

an outside supplier has offered to sell 33,000 units of part s-6 each year to han products for $20 per part. if han 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 $83,000. however, han products has determined that two-thirds of the fixed manufacturing overhead being applied to part s-6 would continue even if part s-6 were purchased from the outside supplier.

required:

what is the financial advantage (disadvantage) of accepting the outside supplier’s offer?