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Express Delivery Company ( EDC ) is considering outsourcing its Payroll Department to a payroll processing company for an annual fee of $ 2 2

Express Delivery Company (EDC) is considering outsourcing its Payroll Department to a payroll processing company for an annual fee of $223,800. An internally prepared report summarizes the Payroll Department's annual operating costs as follows:
\table[[Supplies,$33,800
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