Granville Community College is considering outsourcing the maintenance of its buildings and other facilities to an outside firm for $$300,000$ per year. The $2020$ budget is as follows:

Granville Maintenance Budget$2020$

Direct expenses $($per worker$)$

Wages$$$$2,500$ per worker per month

Benefits$35\%$ of wages per worker per month

Maintenance, repair, and operating supplies$$$$2,000$ per worker per month

Indirect expenses

Supervisor salary$$$$3,000$ per month

Benefits$40\%$ of wages

Other office expenses$$$$500$ per month

$(*)$ Calculate the total costs of insourcing versus outsourcing maintenance.

$(**)$ What other reasons, other than costs, might Granville look at when deciding whether to outsource maintenance activities?