Intel Systems manufactures an optical switch that it uses in its final product. Intel Systems incurred the following manufacturing costs when it produced 73,000 units last year (Click the icon to view the manufacturing costs.) Another company has offered to sell InteliSystems the switch for $18.00 per unit. If Intel Systems buys the switch from the outside supplier, none of the fixed costs are avoidable. The company 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 (Click the icon to view the outsourcing decision analysis.) InteliSystems needs 79,000 optical switches next year (assume same relevant range). By outsourcing them, InteliSystems can use its idle facilities to manufacture another product that will contribute $140,000 to operating income, but none of the fixed costs will be avoidable. Should Intel Systems make or buy the switches? Show your analysis Complete the Best Use of Facilities Analysis (Enter a "0" for any zero amounts) Intel Systems Best Use of Facilities Analysis Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches Data table Intel Systems Incremental Analysis for Outsourcing Decision Make Buy and Use Facilities for Other Product Make Buy Unit Unit Difference Variable cost per unit Drect materials $ 10.00 $ 0.00 $ 10 Direct labor 2.00 0.00 2 Variable overhead 300 0.00 3 Purchase price from outsider 0.00 18.00 (18 15.00 $ 18.00 $ 000 Variable cost per unit Data table Direct materials 2 Direct labor 730.000 146.000 3 Variable MOH 210,000 4 Fixed MOH 401.500 Total manufacturing cost for 73,000 units S 1.400.500