1 Exercise 13-11 (Static) Make or Buy Decision (LO13-3) 25 DO Han Products manufactures 30,000 units of part 6 each year for use on its production line. At this level of activity, the cost per unit for part 5-6 ls: Det materials Direct labor Variable manufacturing overhead Tixed marrin orarhead Total cost per part 3.60 10.00 2.40 Wences 329.00 An outside supplier has offered to sell 30,000 units of parts 6 each year to Han Products for $21 per part. If Han Products accepts this offer, the facilities now being used to manufacture parts 6 could be rented to another company at an annual rental of $80,000 However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part 5-6 were purchased from the outside supplier Required: What is the financial advantage (disadvantage of accepting the outside suppler's offer