A company makes $4,000$ parts each year that it uses to make other products. The cost per part is:

Direct materials $6\mathrm{.}00$

Direct labor $3\mathrm{.}50$

Variable manufacturing overhead $1\mathrm{.}65$

Fixed manufacturing overhead $4\mathrm{.}00$

Unit product cost $15\mathrm{.}15$

An outside supplier has offered to supply the parts for $$12$ each. Assume no other use for the

production facilities. Assume that half of the fixed manufacturing overhead could be avoided.

What would be the financial advantage $($or disadvantage$)$ of purchasing the parts from the outside

supplier? Show your calculations. $(2$ points$)$