K GlobalSystems manufactures an optical switch that it uses in its final product. GlobalSystems incurred the following manufacturing costs when it produced 65,000 units last year: (Click the icon to view the manufacturing costs.) Read the requirements. GlobalSystems does not yet know how many switches it will need this year; however, another company has offered to sell GlobalSystems the switch for $8.50 per unit. If GlobalSystems 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. Complete an incremental analysis to show whether GlobalSystems 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.) Variable cost per unit: Direct materials Direct labor GlobalSystems Incremental Analysis for Outsourcing Decision Variable overhead Purchase price from outsider Total variable cost per unit Make Buy Unit Unit Difference 520,000 162,500 TRISTE 65,000 455,000