Tech Systems manufactures an optical switch that it uses in its final product. TechSystems incurred the following manufacturing costs when it produced 65,000 units last year: Click the icon to view the manufacturing costs.) Tech Systems does not yet know how many switches it will need this year; however, another company has offered to sell Tech Systems the switch for $17.00 per unit. If TechSystems buys the switch from the outside supplier, the manufacturing facilities that will be idle cannot be used for any other purpose, yet none of the fixed costs are avoidable. Read the requirements. Requirement 1. Given the same cost structure, should Tech Systems make or buy the switch? Show your analysis. Complete an incremental analysis to show whether Tech Systems should make or buy the switch. (Enter a "0" for any zero amounts. Round amounts to the nearest cent. Use minus sign or parentheses when the cost to buy exceeds the cost to make.) TechSystems Incremental Analysis for Outsourcing Decision Make Buy Unit Unit Difference Variable cost per unit: Total variable cost per unit $ Direct materials Direct labor Variable MOH Fixed MOH 585,000 97,500 195,000 422,500 $ 1,300,000 Total manufacturing cost for 65,000 units