BestSystems manufactures an optical switch that it uses in its final product. BestSystems incurred the following manufacturing costs when it produced 72,000 units last year: (Click the icon to view the manufacturing costs.) Another company has offered to sell BestSystems the switch for $10.50 per unit. If BestSystems buys the switch from the outside suppiter, none of the fixed costs are avoidable. The company prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying (outsourcing) the switches. (Click the icon to view the outsourcing decision analysis.) BestSystems needs 78,000 optical switches next year (assume same relevant range). By outsourcing them, BestSystems can use its idle facilities to manufacture another product that will contribute $130,000 to operating income, but none of the fixed costs will be avoidable. Should BestSystems make or buy the switches? Show your analysis. A B 1 Direct materials $ 576,000 2 Direct labor 180,000 3 Variable MOH 216,000 4 Fixed MOH 468,000 5 Total manufacturing cost for 72,000 units $ 1,440,000 Complete the Best Use of Facilities Analysis. (Enter a "0" for any zero amounts.) BestSystems Best Use of Facilities Analysis Buy and Use Facilities for Other Make Product X Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches Decision