Data table More info Another company has clered to sel Spectra Systems the swich for $13.00 per unit. if Spectra Systems buys the switch from the outside supplier, the ide manufacturing facilibes carinot be used for ary other purpose, yet none of the fied costs are avoidabie Spectra Systems manufactures an optical switch trat it uses in its final product. The sowitch has ehe following manutacturing costs per unt: (Cick the icon to view the costs) (1) (Click the icon to vew addifional information) exceeds the cost of making the switches in-house.) \begin{tabular}{|c|c|c|c|} \hline & \begin{tabular}{c} Make \\ optical switch \end{tabular} & \begin{tabular}{l} Outsource \\ optical switch \end{tabular} & \begin{tabular}{c} Difference \\ (Make-Outsource) \end{tabular} \\ \hline \multicolumn{4}{|l|}{ Variable costs: } \\ \hline \multicolumn{4}{|l|}{ Direct materials } \\ \hline \multicolumn{4}{|l|}{ Direct labor } \\ \hline \multicolumn{4}{|l|}{ Variable overthead } \\ \hline \multicolumn{4}{|l|}{ Purchase price from outsider } \\ \hline Total differential cost per unit & & & \\ \hline \end{tabular}