FiberSystems manufactures an optical switch that it uses in its final product. Fiber Systems incurred the following manufacturing costs when it produced 74,000 units last year: (Click the icon to view the manufacturing costs.) Fiber Systems does not yet know how many switches it will need this year; however, another company has offered to sell FiberSystems the switch for $18.50 per unit. If FiberSystems 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 Fiber Systems make or buy the switch? Show your analysis. Complete an incremental analysis to show whether Fiber Systems 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.) Fiber Systems Incremental Analysis for Outsourcing Decision Make Buy i Data Table Unit Unit Difference Variable cost per unit: Direct materials Direct labor Variable MOH 814,000 185,000 222,000 407,000 Fixed MOH $ 1,628,000 Total manufacturing cost for 74,000 units Total variable cost per unit Print Done