Cool Systems manufactures an optical switch that it uses in its final product. The switch has the following manufacturing costs per unit:

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

$($Click the icon to view additional information.$)$

Prepare an outsourcing analysis to determine whether Cool Systems should make or buy the switch. $($For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceeds the cost of making the switches in$-$house.$)$

$\backslash$table$[[,\backslash$table$[[$Make$],[$optical switch$]],\backslash$table$[[$Outsource$],[$optical switch$]],\backslash$table$[[$Difference$],[($Make$-$Outsource$)]]],[$Variable costs:,,$\frac{?}{\text{b}\text{a}\text{r}}(r),],[$Direct materials,,,$],[$Direct labor,$-,,],[$Variable overhead,$\stackrel{}{x},,\sqrt[\phantom{2}]{2\sqrt[\phantom{2}]{10}\sqrt[\phantom{2}]{2}}$