please help!

InteliSystems manufactures an optical switch that it uses in its final product. InteliSystems incurred the InteliSystems does not yet know how many switches it will need this year; however, another company has following manufacturing costs when it produced 68,000 units last year. offered to sell InteliSystems the switch for $19.00 per unit. If InteliSystems buys the switch from the outside Click the icon to view the manufacturing costs.) supplier, the manufacturing facilities that will be idle cannot be used for any other purpose, yet none of the fixed costs are avoidable. Read the requirements, Decision: Make the optical switch because the variable cost per unit to make the switch is less than the variable cost per unit to buy the switch. Requirement 2. Now, assume that InteliSystems can avoid $105,000 of fixed costs a year by outsourcing production. In addition, because sales are increasing, InteliSystems needs 73,000 switches a year rather than 68,000 switches. What should the company do now? Complete an outsourcing decision analysis assuming fixed costs can be avoided by outsourcing production and the number of units needed have increased. IntellSystems Outsourcing Decision Data Table Make Buy switches switches A B Variable cost per unit 1 Direct materials S 748.000 136,000 2 Direct labor 3 Variable MOH 4 Fixed MOH 204,000 374,000 Total relevant costs 5 Total manufacturing cost for 68,000 units S 1,462,000 Choose from any list or enter any number in the input fields and then clic ? Print Done parts remaining Check