Han-2237 company manufactures 33,000 units of part T-25 each year. The company's cost per unit for part T-25 is: Direct materials $ 3.70 Direct labor Variable manufacturing overhead 10.00 2.30 12.00 $28.00 Fixed manufacturing overhead Total cost per part An outside supplier has offered to sell 33,000 units of part T-25 each year to Han-2237 for $22 per unit. If Han-2237 accepts this offer, it can rent out the facilities now being used to manufacture part T-25 to another company at an annual rental of $83,000. However, Han-2237 has calculated that two-thirds of the fixed manufacturing overhead being applied to part T-25 will continue even if the part is bought from the outside supplier. What is the financial advantage of accepting the outside supplier's offer? $19,000 $20,000 $17,000 O $15,000