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.) (Click 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.) Make Outsource Difference 1 optical switch Data Table optical switch (Make-Outsource) Variable costs: Direct materials Direct materials $ 7.00 Direct labor Direct labor 1.50 Variable overhead Variable overhead 7.00 Purchase price from outsider Fixed overhead 8.50 Total differential cost per unit $ 24.00 Manufacturing product cost Decision: Print Done buy the optical switch make the optical switch More Info Another company has offered to sell Eclipse Systems the switch for $18.00 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