roints: 0 of 1 Save Best Systems manufactures an optical switch that it uses in its final product. Best Systems incurred the following manufacturing costs when it produced 78,000 units last year: rew the manutacturina costs Another company has offered to sell Best Systems the switch for $13.50 per unit. Best Systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying (outsourcing) the switches. View the outsourcing decision analysis. Best Systems needs 88,000 optical switches next year (assume same relevant range). By outsourcing them, Best Systems can use its idle facilities to manufacture another product that will contribute $215,000 to operating income, but none of the fixed costs will be avoidable. Should Best Systems make or buy the switches? Show your analysis. Manufacturing costs Outsourcing decision analysis Complete the Best Use of Facilities Analysis. Calculate the total variable cost of obtaining the optical switches, and then calculate the expected net cost of obtaining the optical switches. (Round unit costs to the nearest cent as needed. If an input field is not used in the table, leave the innut fiold am.e. \begin{tabular}{|l||l|l|} \hline Best Use of Facilities Analysis \\ \hline & & \begin{tabular}{l} Buy and Use \\ Facilities for \\ Other \\ Product \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \\ \hline Total variable cost of obtaining the optical switches \end{tabular} Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches