Eclipse 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) (Glick the icon to view additional information) Prepare an outsourcing analysis to determine whether Eclipse 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) Variable costs Direct materials Direct labor Variable overhead Purchase price from outsider Total differential cost per unit Decision Make Outsource Difference optical switch optical switch (Make-Outsource) Data table Direct materials Direct labor Variable overhead $ 9.00 2.50 4.00 Fixed overhead 9.00 $ 24.50 Manufacturing product cost Print Done More info Another company has offered to sell Eclipse Systems the switch for $17.50 per unit. If Eclipse Systems buys the switch from the outside supplier, the idle manufacturing facilities cannot be used for any other purpose, yet none of the fixed costs are avoidable. Print Done