CoolSystorns manufactures an optical switch that it uses in its product Course incurred Coolly do not yet know how many switches we need this year. However, another the following manufacturing costs when produced 60.000 units out your crow has offered to bol CoolSystems the swich 517 50 per unitCool m (click the icon to view the manufacturing costs) the winch from the outside supplier the mandaturing facilities that will be de cannot be used for other purpose, yet none of the food cost ovoide Read the moments Requirement 1. Given the same cost structure, should CoolSystems make or buy the swich Show your analysis Complete an incremental ansysis to show whether CoolSystems shod make or buy the switch (Enter for any more. Round out to the root cont Uominuomon parentheses when the cout to buy exceeds the cost to make CoolSystems Incremental Analysis for Outsourcing Decision Make Buy Unit Unit Difference Variable cost per unit Total variable cost per unit - X Data Table B 1 Direct materials $ 690,000 2 Direct labor 138,000 3 Variable MOH 207,000 4 Fixed MOH 448,500 5 Total manufacturing cost for 69,000 units $ 1,483,500 Requirements 1. Given the same cost structure, should CoolSystems make or buy the switch? Show your analysis. 2. Now, assume that CoolSystems can avoid $97,000 of fixed costs a year by outsourcing production. In addition, because sales are increasing, CoolSystems needs 74,000 switches a year rather than 69,000 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