Global Systems manufactures an optical switch that it uses in its final product. Global Systems incurred the following manufacturing costs when it produced 78,000 units last year. BB: (Click the icon to view the manufacturing costs.) Another company has offered to sell Global Systems the switch for $15 per unit. Global Systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying (outsourcing) the switches. B (Click the icon to view the outsourcing decision analysis.) Global Systems needs 80,000 optical switches next year (assume same relevant range). By outsourcing them, Global Systems can use its idle facilities to manufacture another product that will contribute $230,000 to operating income, but none of the fixed costs will be avoidable. Should Globall Systems make or buy the switches? Show your analysis. Complete the Best Use of Facilities Analysis. (Round unit costs to the nearest cent as needed. If a box is not used in the table, leave the box empty; do not enter a zero.) Global Systems Best Use of Facilities Analysis Manufacturing costs . X th Direct materials $ GA 655,200 Direct labour. 132,600 Variable overhead Fixed overhead 210,600 450,000 al Total manufacturing cost for 78,000 units $ 1,448,400 Print Done Outsourcing decision analysis - X > Global Systems Outsourcing Decision Make Buy Cost to Make Minus Cost to Buy Unit Unit Variable cost per unit: Direct materials $ 8.40 AE 8.40 Direct labour 1.70 1.70 2.70 2.70 Variable overhead Purchase price from outsider $ 15.00 (15.00) $ 12.80||$ 15.00||$ Variable cost per unit (2.20) Print Done all guna wachiave in s to protect Wind Spennt Complete the Best Used Faciares bnalyx (Round unit urrets to the nearest cant see, If a boz is not used in the table, leave the box empty do ta emer a 1940) Global Systems Best Use of Facilities Analysis Buy and se Facilities for Other Product Mars Total variable cost of obtaining the optical switches Fyrected net cost of obtaining the ortical satches Choose from any list or enter any number in the input fields and then continue to the next question Global Systems manufactures an optical switch that it uses in its final product. Global Systems best use Uuracies AnaYSIS Buy and Use Facilities for Make Other Product Total variable cost of obtaining the optical switches G Expected net cost of obtaining the optical switches Now determine whether Global Systems should make or buy the switches. Global Systems should Choose from any list or enter any number in the input fields and then continue to the next