Requirement 2. Now, assume that Opti Systems can avoid $86,000 of fixed costs a year by outsourcing production. In addition, because sales are increasing, Opti Systems needs 81,000 switches a year rather than 76,000. What should Opti Systems do now? Complete an incremental analysis to calculate relevant costs. Opti Systems Manufacturing costs Outsourcing Decision Make switches Buy switches Variable cost per unit Direct materials . . . . . . . .$ 653,600 Direct labour. . . 98,800 Units needed Total variable costs Variable overhead . . . . .. 174,800 460,000 Fixed costs Fixed overhead $ 1,387,200 Total relevant costs Total manufacturing cost for 76,000 units . . . . . . . .. Decision: because the to make the switches are the total relevant costs to buy the switches. Requirement 3. Given the last scenario, what is the most Opti Systems would be willing to pay to outsource the switches? (Round your answers to the nearest cent.) Print Done Opti Systems would be indifferent between outsourcing and making the switches if the outsourcing cost was $ per switch. Therefore, Opti Systems will only be willing to outsource if the outsourcing cost is v sper switch