FAS, Inc. uses a certain part in its manufacturing process to make children's swing sets. Manufacturing cost per unit of the part are :

Direct Material : $6.00

Direct Labor : $3.00

Variable Overhead : $2.00

Fixed Overhead : $3.00

FAS, Inc. uses 50,000 units of this part each quarter. An outside supplier has offered to sell this part to FAS for $11.50 each. If FAS accepts this offer, it will be able to rent the empty manufacturing space to another company for $50,000 per quarter. Should FAS purchase this part or continue to manufacture it internally?