Question 8 and 9: Carrollton manufactures an optical switch that is uses in its final product. The switch has the following manufacturing costs per unit Direct Materials $9.00 Direct Labor $1.50 Variable Overhead $5.00 Fixed Overhead $9.00 Manufacturing cost $24.50 Another company has offered to sell Carrollton the switch for $18.50 per unit. If Carrollton buys the switch from outside supplier, the manufacturing facilities that will be idled cannot be used for any other purpose, yet none of the fixed costs are avoidable. Which one is reasonable decision for Carrollton (with justification)