World System manufacture an optical switch that it uses in its final product World Systems incurred the following manufacturing costs when it produced 68.000 units last year. Another company has offered to sell World Systems the switch for $8.50 per unit. It World Systems buys the switch from the outside supplier none of the fixed costs are avoidable. The company prepared an out sourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying (outsourcing) the switches. World Systems needs 79.000 optical switches next year (assume same relevant range) By outsourcing them. World Systems can use its idle facilities to manufacture another product that will contribute $130.000 to operating income, but none of the fixed costs will be avoidable Should World Systems make or buy the switches? Show your analysis