E$17-27.$ Outsourcing $($Make$-$or$-$Buy$)$ Decision Assume a division of HP Inc. currently makes $50,000$ circuit boards per year used in producing diagnostic electronic instruments at a cost of $\backslash (\backslash$$ $50\backslash )$ per board, consisting of variable cost per unit of $\backslash (\backslash$$ $35\backslash )$ and fixed costs per unit of $\backslash (\backslash$$ $15\backslash ).$ Further assume Sanmina Corporation offers to sell HP the $50,000$ circuit boards for $\backslash (\backslash$$ $50\backslash )$ each. If HP accepts this offer, the facilities currently used to make the boards could be rented to one of HP$\text{'}$s suppliers for $\backslash (\backslash$$ $75,000\backslash )$ per year. In addition, $\backslash (\backslash$$ $8\backslash )$ per unit of the fixed overhead applied to the circuit boards would be totally eliminated. Required Calculate the net advantage or disadvantage to HP of outsourcing the component from Samina Corporation. Should HP outsource this component from Sanmina Corporation?