E8-28A (similar to) Question Help BestSystems manufactures an optical switch that it uses in its final product. BestSystems incurred the following manufacturing costs when it produced 66,000 units last year: (Click the icon to view the manufacturing costs.) BestSystems does not yet know how many switches it will need this year; however, another company has offered to sell BestSystems the switch for $12.50 per unit. If BestSystems 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 fixed costs are avoidable Read the requirements Requirement 1. Given the same cost structure, should BestSystems make or buy the switch? Show your analysis Complete an incremental analysis to show whether BestSystems should make or buy the switch. (Enter a "O" for any zero amounts. Round amounts to the nearest cent. Use a minus sign or parentheses when the cost to buy exceeds the cost to make.) Data Table BestSystems Incremental Analysis for Outsourcing Decision Make Bu Direct materials Direct labor Variable MOH Fixed MOH Total manufacturing cost for 66,000 units $ 726,000 132,000 66,000 363,000 $1,287,000 Unit Unit Difference Variable cost per unit: Direct materials Direct labor Variable overhead 11.00 2.00 1.00 Total variable cost per unit Print Done Choose from any list or enter any number in the input fields and then click Check