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Eclipse Systems manufactures an opticai switch that is uses in its final product. The switch has the following tanufacturing costs par unit tw? (Click the icon to view the costsi) (i) (Click the icon to view additional information.) Prepare an outsourcing analysis to detemine whether Eclipse Systems should make of buy the swich. (For the Difference column, Wise a minus sign or parentheses. only when the cost of outsourcing exceeds the cost of making the switches in-house. Diroct matarials $8.00 Direct labor 2.00 Nariable overhead 3.00 Fixad overhead Manufacturing product cost $21.50 Another company has offered to sell Eclipse Systems the switch for $15.00 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