Capital University is considering outsourcing their snow removal. Currently, it costs $3 million per year for in-house snow removal (salary costs of $500,000, fuel of $1,000,000, equipment maintenance of $500,000 and $1,000,000 in depreciation). A large snow removal company is offering to provide snow removal for $2.5 million per year for 5 years. If the snow removal is outsourced, the existing equipment can be sold for $1.2 million. This equipment has a net book value of $4 million (including $5 million in depreciation). The existing equipment has as estimated remaining useful life of5 years. As well, most of the existing staff can be reassigned to other positions that are currently vacant, but one position (with an annual salary of $60,000) will be eliminated. One-time severance costs are $30,000. Should Capital University outsource the snow removal? Include both quantitative and qualitative considerations