Requirement 2. Now, assume that TechSystems can avoid S95,000 of fixed costs a year by outsourcing production. In addition, because sales are increasing. TechSystems needs 76,000 switches a year rather than 71,000. What should TechSystems do now? Complete an outsourcing decision analysis assuming fixed costs can be avoided by outsourcing production and the number of units needed have increased TechSystems Outsourcing Decision Make Buy switches switches Total relevant costs Decision: because the total relevant costs to make the switchesre than the total relevant costs to buy the switches. Requirement 3. Given the last scenario, what is the most TechSystems would be willing to pay to outsource the switches? Begin by identifying the basic formula that is used to determine the indifferent outsourcing cost per unit Cost if making switches Cost if outsourcing switches Using the basic formula you determined above, solve for the outsourcing cost at which TechSystems would be indifferent between outsourcing and making the switches. (Enter your per unit calculation to the nearest cent) TechSystems would be indifferent between outsourcing and making the switches if the outsourcing cost was per switch. Therefore, TechSystems will only be willing per switch. to outsource if the outsourcing cost is