BestSystems manufactures an optical switch that it uses in its final product. BestSystems incurred the following manufacturing costs when it produced $67,000$ units last year:

View the manufacturing costs.

Another company has offered to sell BestSystems the switch for $$10\mathrm{.}00$ per unit. If BestSystems buys company prepared an outsourcing decision analysis to show the cost per unit of making the switches View the outsourcing decision analysis.

BestSystems needs $82,000$ optical switches next year $($assume same relevant range$).$ By outsourcing contribute $$210,000$ to operating income, but none of the fixed costs will be avoidable. Should BestSy

Complete the Best Use of Facilities Analysis. $($Enter a $"0"$ for any zero amounts.$)$

Manufacturing costs

$\backslash$table$[[$Direct materials,$$,603,000],[$Direct labor,,$100,500],[$Variable MOH,,$67,000],[$Fixed MOH,,$469,000],[$Total manufacturing cost for $67,000$ units,$${?}_{{?}_{?}},1,239,500$