Spectra Systems manufactures an optical switch that it uses in its final product. The switch has the following manufacturing costs per unit: $($Click the icon to view the costs.$)$

$($Click the icon to view additional information$)$

Prepare an outsourcing analysis to determine whether Spectra Systems should make or buy the switch. $($For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceeds the cost of making the switches in$-$house$).$

$\backslash$table$[[$Direct materials,$8\mathrm{.}00],[$Direct labor,$3\mathrm{.}00],[$Variable overhead,$5\mathrm{.}00],[$Fixed overhead,$6\mathrm{.}50],[$Manufacturing product cost,$$23\mathrm{.}60$