Make on Decision Wisconsin Arts or Mile emolotive people in its Publication Department. These people layout pages for parets, brochures, and other publication for the production. The paperived to an outside company for printing. The company is considering an outside publication service for the layout work. The outside service a quoting a prior of at per lavout on the budget for the Publication Department is as follows Salentes $198.000 Senefits 50,000 Supplies 27.000 Open 23,000 54,100 officepreciation Computer depreciation 36,000 Tota 3378,100 The deatment expect to our 20,000 pages. The compte by the depth row $20,000. The Discwowee for how administrative needs if the departe unction were from the Presarea anys report for desion, considering the offerte conterdental revenue and this inter different and cost in negative amounts Ch. 12 HW eBook and cost increases as negative amounts. WISCONSIN ARTS OF MILWAUKEE Purchase Outside Page Layout Services Differential Analysis Report Differential revenue Residual value of computer equipment Differential cost of alternatives: Purchase price of layout work: Number of pages 24,000 28,600 21 Price per page 600,600 188,000 50,000 Total differential costs Cost to perform internally: Salaries Benefits Supplies orce expenses Cost increase from purchasing outside layout services Net differential loss from using an outside service 27,000 54,100 X 319.100 X -281,500 x -257,560 X Feedback Check My Work az Follow Exhibit 8 in the text. For the make alternative, add the variable and fixed costs. For the buy alternative, add the purchase price and the fa