Supler Company produces a part used in the manufacture of one of its products. The unit product cost is $18, computed as follows:

Direct materials $8
Direct labor 4
Variable manufacturing overhead 1
Fixed manufacturing overhead 5
Unit product cost $18

An outside supplier has offered to provide the annual requirement of 4,000 of the parts for only $14 each. It is estimated that 60 percent of the fixed overhead cost above could be eliminated if the parts are purchased from the outside supplier. Based on these data, the per-unit dollar advantage or disadvantage of purchasing from the outside supplier would be:

A. $1 disadvantage

B. $1 advantage

C. $2 advantage

D. $4 disadvantage