GlobalSystems manufactures an optical switch that it uses in its final product. GlobalSystems incurred the following manufacturing costs when it produced $74,000$ units last year:

View the manufacturing costs. show the cost per unit of making the switches versus the cost per unit of buying $($outsourcing$)$ the switches.

View the outsourcing decision analysis. none of the foxed costs will be avoidable. Should GlobalSystems make or buy the switches? Show your analysis.

Complete the Best Use of Facilities Analysis. $($Enter a $"0"$ for any zero amounts.$)$

Outsourcing decision anaitysis

GlobalSystems

Best Use of Facilities Analysis

Variable unit cost of obtaining the optical switches

Number of optical switches

Total variable cost of obtaining the optical switches

Expected sales price of the other product

Manufacturing costs

$\backslash$table$[[$Direct materials,$592,000],[$Direct labor,$148,000],[$Variable MOH,$74,000],[$Fixed MOH,$407,000],[$Total manufacturing cost for $74,000$ units,$$,1,221,{000}_{?}$