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 additional information) (Click the icon to view the costs) Prepare an outsourcing analysis to determine whether Eclipse Systems should make r 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.) X Data Table More Into Make Outsource Difference optical switch optical switeh (Make-Outsource) Variable costs Eclipse Systems the switch for $18.00 per Another company has offered to unit, If Eclipse Syslemis buys the swilch from the oulside supplieer, the idle Direct materials S 6.00 Direct materials manutacturing tacities cannot be used tor any other purpase, yet none of the tixed Direct labor 4 0D Direct labor avoidable costs a Variable overhead 6.00 Variable overhead 6,50 Fixed overheed Purchase price trom outsider Print Done 22.50 Manufacturing product cost Total diffarential cost per unit Decision. Print Done