the mosality corporation incurs the following estimated annual costs in making a part for one of its products: total costs for 20,000 units cost per unit direct labor $900,000 $45 direct materials 600,000 30 factory overhead: variable 300,000 15 fixed 960,000 48 total $2,760,000 $138 another manufacturer offers to sell mosality the same parts for $110 per unit for 20,000 units per year. assume that the plant capacity now used to make the parts would become idle if they were purchased but that only $200,000 of the fixed factory overhead could be avoided even if the parts were purchased. also assume that if mosality purchases the part, it will incur an additional $15,000 annually in receiving and processing costs associated with its order. what is the net annual advantage or disadvantage of buying?