decision analysis show the cost per unit of making the ches versus the cost per un of buying outsourcing the tide supplier, none of the fred costs are avoidable The company prepared an outsourcing TechSystems manufactures an optical switch that it uses in its final product TechSystems incurred the following manufacturing costs when produced 73,000 units last year (Cick the icon to view the manufacturing contes) (Click the icon to view the outsourcing decision analysis TechSystems needs 79,000 optical switches next year (assume same relevant rango). By outsourcing them. TechSyatoms can use its ide facilities to manufacture another product that will conte bute 5110000 to operating income, but none of the food costs will be avoidable. Should TechSystems make or buy the switches? Show your analysis Complete the Best Use of Facilities Analysis (Entera" for any zero amounts) Tech Systems Best Use of Facilities Analysis Buy and Use Facilities for Other Make Product Total variable con of obtaining the optical switches Expected net cost of obtaining the optical switches Data Table Data Table - X Tech Systems Incremental Analysis for Outsourcing Decision Make Buy Unit Unit Difference $ Direct materials Direct labor Variati MOH 803,000 73,000 145.000 174 500 5 0.00 5 11.00 0.00 100 Fred MOH Variable cost per unit Dired materials Director Variable overhead Purchase price from outsider Variable cost per unit 1100 5 1.00 200 000 200 $ 1.496 50 000 12.50 Total manufacturing cost for 73.000 units (12.50 150 S 1400 S 12.50 $ Print Done Print Done Choose from a stor enter any number in the input fields and then click Check Answer Check Almer Clear 1 sat remaining DUNG 10:17 AM 6/10/2020 Type here to search O E! e BE LG VIDIA O SYNC