RootSystems manulactures an optical switch that it uses in its final product. RootSystems incurred the following manufacturing costs when it produced 74,000 units last year Another company has offered to sell RootSystemsthe switch for $11.50 per unit If RootSystemabuy the switch from the outside supplier, none of the fued costs are avoidable. The company prepared an outsourcing decivion analyis to show the cost per unit of making the switches versus the cost per unit of buying (outsouroing) the switches. Yew the outrourcing decision anabais. RootSystermsneeds 79,000 optical swhehes next year (aswume same relovant range). By outsourcing them, RootSystemscan use its idie facilities to manufacture ancher product that will contribute $110,000 to operating income, but none of the fived costs wil be avoidable. Should RootSysiemsmake or buy the swiches? Show your analysis Complese the Best Use of Faclites Analysis. (Enter a " O " for any zero amounts) Manufacturing costs