Best Systems manufactures an optical switch that it uses in its final product. The switch has the following manufacturing costs per unit Click the icon to view the costs.) (Click the icon to view additional information) 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 excends the cost of making the switches in-house) - X - Data Table More Info s Direct materials Direct labor Variable overhead 8.00 150 8.00 750 Another company has offered to soll Best Systems the switch for $20.50 per unit if Best Systems buys the switch from the outside supplier the de manufacturing facilities cannot be used for any other purpose, yet none of the food costs are avoidable Faced overhead 25.00 Print Done Manufacturing product cost Print Done Difference Make optical switch Outsource optical switch (Make-Outsource) Variable costs Direct materials Duect labor Variable overhead Purchase price from outsider Total differential cost per unit Decision 7 buy the optical switch make the optical switch