Best Systems manufactures an optical switch that it uses in its final product. The switch has the following manufacturing costs per unit EEB (Cick the icon to view the costs.) Another company has offered to sell Best Systems the switch for $12.00 per unit If Best Systems buys the switch from the outside supplier, the idle manufacturing facilities cannot be used for any other purpose, yet none of the fixed costs are avoidable. Prepare an outsourcing analysis to determine whether Best Systems should make or buy the switch. (For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceeds the cost of making the swithces in-house.) Make Outsource Difference optical switch optical switch (make-outsource) Variable costs Direct materials Direct labor Variable overhead Purchase price from outsider Total differential cost per unit i Data Table Direct Material Direct Labor Variable Overhead Fixed Overhead Manufacturing Product Cost S10.00 3.50 1.00 7.00 $21.50 Print Done