How to solve this question please (all requirements)

Root Systems manufactures an optical switch that it uses in its final product. Root Systems incurred the following manufacturing costs when it produced 70,000 units last year: (Click the icon to view the manufacturing costs.) Another company has offered to sell Root Systems the switch for $13.20 per unit. Root Systems 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. (Click the icon to view the outsourcing decision analysis.) Root Systems needs 81,000 optical switches next year (assume same relevant range). By outsourcing them, Root Systems can use its idle facilities to manufacture another product that will contribute $205,000 to operating income, but none of the fixed costs will be avoidable. Should Root Systems make or buy the switches? Show your analysis. Complete the Best Use of Facilities Analysis. (Round unit costs to the nearest cent as needed. If a box is not used in the table, leave the box empty; do not enter a zero.) Root Systems Best Use of Facilities Analysis Buy and Use Facilities for Other Product X Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches Make Manufacturing costs Direct materials. Direct labour... Variable overhead. Fixed overhead. Total manufacturing cost for 70,000 units Print Done $ $ 525,000 91,000 196,000 450,000 1,262,000 X Outsourcing decision analysis Variable cost per unit: Direct materials Direct labour Variable overhead Purchase price from outsider Variable cost per unit Root Systems Outsourcing Decision Make Unit GA $ Print 7.50 1.30 2.80 11.60 $ EA Buy Unit Done GA Cost to Make Minus Cost to Buy 7.50 1.30 2.80 (13.20) (1.60) 13.20 13.20 $ - X