Question Help Tech 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 the costs) (Click the icon to view additional information) Prepare an outsourcing analysis to determine whether Tech Systems should make or buy the switch. (For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceed the cost of making the switches in house) Make optical switch Outsource optical switch Difference (Make-Outsource) Variable costs Direct materials Direct labor Variable overhead Purchase price from outsider Total rental cost per unit Decision Data Table Direct materials $ 10.00 3.50 Direct labor Variable overhead 6.00 7.00 Fixed overhead 26.50 Manufacturing product cost * More Info Another company has offered to sell Tech Systems the switch for $22.00 per unit. If Tech 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