Tech Systems manufactures an optical switch that it uses in its final product. Tech Systems incurred the foliowing manufacturing costs when it produced 71,000 units last year Click the icon to view the outsourcing decision analysis.) Click the icon to view the manufacturing costs.) Tech Systems needs 78.000 optical switches next year (assume same relevant range) By outsourcing Another company has offered to sell Tech Systems the switch for $18.50 per unit. If Techsysteme buys $220,000 to operating income, but none of the fixed costs wil be avoidable. Should TechSystems them, TechSystems can use ts ide facilities to manufacture another product that will controute outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit make or buy the switches? Show your analysis of buying (outsourcing the switches X Data Table Complete the Best Use of Facilities Analysis (Enter a "o" for any zero amounts) Tech Systems Best Use of Facilities Analysis Buy and Use Facilities for Other Make Product Tech Systems Incremental Analysis for Outsourcing Decision Make Buy Unit Unit Difference Total variable cost of obtaining the optical switches Variable cost per unit Direct S 0.00 $ 1100 Expected netcost of obtaining the option switches Drect labor Variable overhead 11.00 $ 2.00 3.00 0.00 Decision 0.00 000 18.50 2.00 3.00 118.50) Purchase price from outsider S 10.00 $ 18.50 12.00) Variable cost per unit Data Table Print Done Direct materials Direct labor Variatie MOH 781,000 142.000 213.000 390,500 Fored MOH Total manufacturing cost for 71.000 units 1,526,500 Print Done