Now, assume that BestSystems can avoid $ $108$ comma $000$ of fixed costs a year by outsourcing production. In$$ addition, because sales are$$ increasing, BestSystems needs $71$ comma $000$ switches a year rather than $66$ comma $000$ switches. What should the company do$$ now?

Complete an outsourcing decision analysis assuming fixed costs can be avoided by outsourcing production and the number of units needed have increased.