Cool Systems manufactures an optical switch that it uses in its final product. Cool Systems incurred the following manufacturing costs when it produced 72,000 units last year: (Click the icon to view the manufacturing costs.) Cool Systems does not yet know how many switches will need this year, however, another comparty has offered to sell Cool Systems the switch for $120 per un Cool Systems buys the switch from the outside supplier, the manufacturing facilities that became idle cannot be used for any other purpose, yet none of the laxed costs are dete Hashemanne Requirement 1. Given the same cost structure, should Cool Systems make or buy the swich? Show your analyses. Complete incremental analysis to show wheeler Cool Systems should make or buy the switch (Round your answers to the nearest cant. All boxes in the Cast to Make Minus Cost to Buy column should have a value entered.) Marble cost per un Direct materials Direct labour Cool Systems Outsourcing Decision Make Unit Buy Unit Cost to Make Minus Cost to Buy Variable overhead Purchase price from outsider Total variable cost per unit Manufacturing costs Direct materials. $ 510,000 Direct labour.. 68.100 Variable overhead. Fixed overhead. 150 400 4500.000 1.234.800 Total manufacturing cost for 72,000 units Decision because the to make the wi the variable cost per unit to buy the switch. Requirement 2. New, assume that Cool Systems can awald $76,000 of foxed casts a year by outsourcing production in addition, because sales or increasing Cool Systems needs 78,000 switches a year rather than 72,000. What should Cool Systems do new? Completo an incremental analysis to calculate relevant costs. Variable cost per unit Units needed Total variable costs Fixed cont Total relevant costs Decision Cool Systems Outsourcing Decision Make switches Buy switches because the to make the switches and the total relevant costs to buy the switches Requirement 3. Given the last scenario, what is the most Cool Systems would be willing to pay to outsource the swiches? (Round your answers to the nearest cent.) Cool Systems would be indifferent between outsourcing and making the switches if the outsourcing cost was 5 per switch. Therefore, Cool Systems will only be willing to oursource if the outsourcing cost is par switch Print Done