Best Systems manufactures an optical switch that it uses in its final product. The switch has the following manufacturing costs per unit lick the icon to view the costs.) Another company has offered to sell Best Systems the switch for $16.00 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.)