(Click the icon to view the outsourcing decision analysis.) CoolSystems manufactures an optical switch that it uses in its final product. CoolSystems incurred the following manufacturing costs when it produced 72,000 units last year: (Click the icon to view the manufacturing costs.) CoolSystems needs 80,000 optical switches next year (assume same relevant range). By outsourcing them, Another company has offered to sell CoolSystems the switch for $14.00 per unit. If CoolSystems buys the switch from the CoolSystems can use its idle facilities to manufacture another product that will contribute $219,000 to operating income, but none of the fixed costs will be avoidable. Should CoolSystems make or buy the switches? Show your analysis. outside supplier, 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. Complete the Best Use of Facilities Analysis. (Enter a "0" for any zero amounts.) CoolSystems Best Use of Facilities Analysis Buy and Use Facilities for Other Make Product Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches Decision: Data Table B $ 648,000 108,000 1 Direct materials 2 Direct labor 3 Variable MOH 4 Fixed MOH 5 Total manufacturing cost for 72,000 units 72,000 396,000 $ 1,224,000