please help

Data table 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: BestSystems needs 83,000 optical switches next (Click the icon to view the manufacturing costs.) year (assume same relevant range). By outsourcing them, Another company has offered to sell BestSystems the switch for BestSystems can use its idle facilities to manufacture another. $13.00 per unit. If BestSystems buys the switch from the product that will contribute $150,000 to operating income, but outside supplier, none of the fixed costs are avoidable. The company none of the fixed costs will be avoidable. Should BestSystems prepared an outsourcing decision analysis to show the cost per unit of make or buy the switches? Show your analysis. making the switches versus the cost per unit of buying (outsourcing) the switches