BestSystems manufactures an optical switch that it uses in its final product. BestSystems incurred the following manufacturing costs when it produced $74,000$ units last year:

$($Click the icon to view the manufacturing costs.$)$

Read the requirements.

BestSystems does not yet know how many switches it will need this year; however, another company has offered to sell BestSystems the switch for $$17\mathrm{.}00$ per unit. If BestSystems buys the switch from the outside supplier, the manufacturing facilities that will be idle cannot be used for any other purpose, yet none of the fixed costs are avoidable.