Capital University, a midsized university in a capital city recently received an offer from Brain Trust teaching services to teach all of the first year accounting courses at the university. There are currently 10 sections of 1st year accounting taught at Capital University. Cost per section are as follows: Description Professors Classroom/building Teaching Assistants Cost $20,000 $4,000 $2,000 Notes Half of these costs can be avoided by laying off staff This space can not be used for other purposes All can be avoided As well, it is estimated that fixed administrative costs are $1,000 per section. Brain Trust has proposed that they can teach by 15 sections for a total cost of $195,000 Should Capital accept this special offer? (include both qualitative and quantitative analysis)