Great Eastern Credit Union (GECU) has two operating departments (Branches and Electronic) and three service departments (Processing, Administration, and Maintenance). During July, the following costs and service department usage ratios were recorded. Supplying Using Department Department Processing Administration Maintenance Branches Electronic Processing 0 50% 0 10% 40% Administration Maintenance 0 10% 0 20% 0 60% 40% 0 20% 50% Direct cost $90,000 $520,000 $262,000 $4,100,000 $2,200,000 The cost accountant at Great Eastern Credit Union estimates that the cost structures in its departments are as follows. Processing Maintenance Electronic Administration Branches Variable costs $64,000 $152,000 Fixed costs 26,000 368,000 Total costs $90,000 $520,000 $131,000 131,000 $262,000 $1,850,000 2,250,000 $4,100,000 Avoidable fixed costs $10,000 $284,000 $ 82,000 $ $1,350,000 850,000 $2,200,000 610,000 $ 700,000 Required: a. If GECU outsources the Processing Department, what is the maximum it can pay an outside vendor without increasing total costs? b. If GECU outsources the Administration Department, what is the maximum it can pay an outside vendor without increasing total costs? c. If GECU outsources the Maintenance Department, what is the maximum it can pay an outside vendor without increasing total costs? Maximum Amount a. Processing Department b. Administration Department C. Maintenance Department