calculate make or buy decision and solve the questions at the bottom

MAKE OR BUY DECISION Chef Giorgio Locatelli, a masterful italian chef, has been making a variety of home-made pasta and pizza's for his Zafferano Restaurant in London. "Made in Italy" in London! Zafferano won "Best italian Restaurant" at the London Carlton Restaurant Awards two years in a row and landed his first Michelin star in 1999. His secret is Simplicity but attention to detail. The success of Zafferano, of course, also relies on its extra glamorous clientele. An analysis of its internal costs has revealed that the variable cost of preparing its own pasta is 5.50 per serving compared to the price of 2.80 per serving that would be charged by an external supplier, Nestle; a global food and beverage company that manufactures ready-to-eat food items in Vevey, Switzerland. Chef Glorgio Locatelli currently have an assistant chef/ apprentice, Jack, to prepare the pasta dough at a salary of 1,000 per month. Jack is not able to carry out any other work in the restaurant and is the only employee capable of preparing the pasta dough. He will have to leave his job and his apprenticeship in case of outsourcing. The restaurant sells 1,200 plates of pasta per month at the average price of 38. The cost break-down is presented on the table below: If Chef Giorgio Locatelli decides to outsource, he will sell off the dough mixer for 6,500. He also needs to make modification to the fridge to be able to store the bought pasta. Modification will cost a oneoff payment of 3,300 and maintenance cost of 350 per month. After the changes are made, Chef Giorgio Locatelli is considering lowering the price for the pasta dish to 32, which he believes will increase the sales units to 1,500 plates of pasta per months. What are the financial and non-financial factors he needs to consider before making the outsourcing decision