Taylor S.p.A. produces in a specialized department a component (annual volume: 2000 units); costs of the company are summarized below:

Profit and Loss Statement (costs section)
Raw materials (referred to purchased volume of 2.000 units)	€ 60.000
Direct labor (referred to activity of 1.500 units)	€ 75.000
Depreciation (machinery)	€ 20.000
Security and Insurance of industrial plant	€ 15.000
Machinery power (only fixed fee)	€ 18.000
General overhead costs	€ 50.000

                                                

An external supplier offers the same component at a unitary price equals to 110 €. Knowing that:

-      Machineries are transferable to third parties at € 100.000, with a capital gain of € 30.000;

-      Machineries used have been not completely paid to the machinery-supplier, there is a debit of € 5.000 yet;

-      Machineries used have a counter which measure their variable machinery power;

-      Direct labor is 35% employable in another department; the 65% of direct work is not re-employable

-      General costs refer to the whole company

Determine whether Taylor S.p.A. has economic convenience or not in accepting the supplier offer and calculate the advantage.