%E8-28A (similar to) Question Help TechSystems manufactures an optical switch that it uses in its final product. TechSystems incurred the following manufacturing costs when it produced 67,000 units last year: (Click the icon to view the manufacturing costs.) Tech Systems does not yet know how many switches it will need this year, however, another company has offered to sell Tech Systems the switch for $15.00 per unit. If Tech Systems 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 TechSystems make or buy the switch? Show your analysis. Complete an incremental analysis to show whether Tech Systems should make or buy the switch. (Enter a "0" 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 Tech Systems Incremental Analysis for Outsourcing Decision Make Buy Unit Unit Variable cost per unit: Difference $ 603,000 Direct materials Direct labor Variable MOH 134,000 Fixed MOH 67,000 402,000 1,206,000 $ Total manufacturing cost for 67,000 units Total variable cost per unit Print Done Choose from any list or enter any number in the input fields and then click Check Answer. narts