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 Department Processing Processing Administration Maintenance 0 0 10% Administration 50% 0 20% Using Department Maintenance 0 Branches Electronic 10% 40% 0 60% 40% 0 20% 50% Direct cost $85,000 $550,000 $241,000 $4,900,000 $2,400,000 The cost accountant at Great Eastern Credit Union estimates that the cost structures in its departments are as follows: Processing Variable costs Fixed costs Total costs Avoidable fixed costs Required: Administration Maintenance $56,000 $154,000 29,000 $85,000 $11,000 396,000 $550,000 $280,000 $135,000 106,000 $241,000 $ 79,000 Branches $1,550,000 3,350,000 $4,900,000 Electronic $1,500,000 900,000 $2,400,000 $ 670,000 $ 660,000 a. If GECU outsources the Processing Department, what is the maximum it can pay an outside vendor without increasing total costs? Maximum amount b. If GECU outsources the Administration Department, what is the maximum it can pay an outside vendor without increasing total costs? Maximum amount c. If GECU outsources the Maintenance Department, what is the maximum it can pay an outside vendor without increasing total costs? Maximum amount $ 214,000