CoolSystems manufactures an optical switch that it uses in its final product CoolSystems incurred the following manufacturing costs when it produced 72,000 unitat year (ak the icon to view the manufacturing costs) Read the requirements CoolSystems does not yet know how many switched it will need this year however another company has offered to sell CoolSystems the switch for $13.00 per unit. If CoolSystems buys the switch from the outside supplier, the manufacturing facilities that will be idle cannot be used for any other purpose, yet none of the fuld contato avoidable www Requirement 1. Given the same cont structure, should CoolSystems make or buy the switch Show your analysis. Complete an incremental analysis to show whether CoolSystems should make of buy the switch (Enter a "for any zero amounts. Round amounts to the nearest cont. Use a minus sign or parentheses when the cost to buy exceeds the cost to make Cool Systems Incremental Analysis for Outsourcing Decision Make Buy Unit Unit Difference Variable cost per unit Totul variats cost per unit Data Table ... A B 1 Direct materials $ 2 Direct labor 792,000 72,000 216,000 3 Variable MOH 4 Fixed MOH 432,000 5 Total manufacturing cost for 72,000 units $ 1,512,000 Requirements 1. Given the same cost structure, should CoolSystems make or buy the switch? Show your analysis. 2. Now, assume that CoolSystems can avoid $110,000 of fixed costs a year by outsourcing production. In addition, because sales are increasing, CoolSystems needs 77,000 switches a year rather than 72,000 switches. What should the company do now? 3. Given the last scenario, what is the most CoolSystems would be willing to pay to outsource the switches