Cool Sytioms manutactures an optical twitch that it uses in its fnal product. The swich has the following manufacturing conts per unt (Click the icon to view the costs.) (1) (Cick the icon to vew adstional information) exceeds the cont of making the switches in-heuse.) Data table More info Another company has offered to sell Cool Systems the switch for $15.00 per unit. If Cool Systems buys the switch from the outside supplier, the idle manufacturing facilities cannot be used for any other purpose, yet none of the fixed costs are avoidable