Data table witches next year (assume same relevant range) By a - X bicilities to manufacture another product that will contrit fixed costs will be avoidable. Should BestSystems ma B 1. Direct materials S 594,000 165,000 erd 2 Direct labor 3 Variable MOH 66,000 429.000 4 Fixed MOH is S 1.254.000 5 Total manufacturing cost for 66,000 units Ma Print Done BestSystems manufactures an optical switch that it uses in its final product. BestSystems incurred the following manufacturing costs when it produced 66,000 units last year (Click the icon to view the manufacturing costs) Another company has offered to sell BestSystems the switch for $10.50 per unit. If BestSystems buys the switch from the outside supplier, none of the fixed costs are avoidable. The company 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 1