DDD Inc. (the company) manufactures leaf blowers. One of their divisions manufactures a switch which are used in several of their leaf blowers. They produce 32,000 switches annually. The cost per unit for the switch is as follows: Description Per Unit Cost Direct materials $7.35 Direct labour $2.15 Variable overhead $1.75 Fixed overhead $2.20 Total cost $13.45 Of the total fixed overhead assigned to the switches, $48,000 is directly traceable to the production of the switch. The remaining fixed overhead costs are common fixed overhead and therefore unavoidable. An outside supplier has offered to sell the switches to the company for $8.00 per unit. Required: Analyze the above information and determine if the company should make or buy the switch.