Assume a company is considering using available space to make $10,000$ units of a component part that it has been buying from a supplier for a price $\backslash$$$40\mathrm{.}50$ per unit. The company's accounting system estimates the following costs of making the part: One$-$half of the traceable fixed manufacturing overhead relates to a supervisor that would have to be hired to oversee production of the part remainder of the traceable fixed manufacturing overhead relates to depreciation of equipment that the company already owns $20,000$ units of unused capacity, no resale value, and it does wear out through use. The allocated fixed manufacturing overhead relates to general overhead costs, such as the plant manager's salary, lighting, heating and cooling costs, and plant insurance costs. What is the financial advantage $($disadvantage$)$ of making $10,000$ units instead of buying them from the supplier?