Opti Systems manufactures an optical switch that it uses in its final product. The switch has the following manufacturing costs per unit (Click the icon to view the costs (Click the icon to view additional information.) More info Another company has offered to sell Opti Systems the switch for $15.50 per unit. If Opti Systems buys the switch from the outside supplier the idle manufacturing facilities cannot be used for any othei puipose, yet none of the fixed costs are avoidable