Opti Systems manufactures an optical switch that it uses in its final product. Another company has offered to sell Opti Systems the switch for $15.50 per unit. None of Optis fixed costs are avoidable (Click the icon to view the outsourcing decision.) Opti Systems needs B4,000 optical switches. By outsourcing them, Opti Systems can use its idle facilities to manufacture another product that will contribute $250,000 to operating income Read the i Data Table Requirement 1. Identify the expected net costs that Opti Systems will incur to acquire 84,000 switches under three alternative plans. Outsource switches Facilities Make new product Make Outsource optical switch optical switch Difference (Make-Outsource) Switch costs Make Idle 9.00 Variable costs: Direct materials Direct labor Variable costs: Direct materials Direct labor Variable overhead 1.00 9.00 1.00 3.00 (15.50) 3.00 Variable manufacturing overhead Purchase cost Purchase price from outsider 15.50 13.00 $ 15.50 $ (2.50) Differential cost per unit Expected profit contribution from the other product Total expected net cost of the optical switches Print Done Requirement 2. Which plan makes the best use of Opti System's facilities? Support your answer. Opti Systems should because this plan results in the lowest However, Opti Systems should also consider qualitative factors such as Vand