Make$-$or$-$Buy Decision for a Service CompanyThe Theater Arts Guild of Dallas $($TAG$-$D$)$ employs five people in its Publication Department. These people lay out pages for pamphlets, brochures, magazines, and other publications for the TAG$-$D productions. The pages are delivered to an outside company for printing. The company is considering an outside publication service for the layout work. The outside service is quoting a price of $$21$ per layout page. The budget for the Publication Department for the current year is as follows:Salaries$$360,400$Benefits$81,900$Supplies$43,700$Office expenses$54,600$Office depreciation$49,100$Computer depreciation$32,800$Total$$622,500$The department expects to lay out $26,000$ pages for the current year. The Publication Department office space and equipment would be used for future administrative needs, if the department's function were purchased from the outside.Question Content Areaa. Prepare a differential analysis dated February $22$ to determine whether TAG$-$D should layout pages internally $($Alternative $1)$ or purchase layout services from the outside $($Alternative $2).$ If an amount is zero, enter $"0".$ For those boxes in which you must enter subtracted or negative numbers use a minus sign.The department expects to lay out $26,000$ pages for the current year. The Publication Department office space and equipment would be used for future administrative needs, if the department's function were purchased from the outside.

a$.$ Prepare a differential analysis dated February $22$ to determine whether TAG$-$D should layout pages internally $($Alternative $1)$ or purchase layout services from the outside $($Alternative $2).$ If an amount is zero, enter $"0".$ For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Differential Analysis

Lay out Pages Internally $($Alt A$1)$ or Purchase Layout Services $($Alt$.2)$

February $22$

$\backslash$table$[[,$Lay out,Purchase,Differential$],[$Pages$,$Lay out,$\backslash$table$[[$Effect$],[$Internally$]],\backslash$table$[[$Services$]]],[($Alternative $1),($Alternative $2),($Alternative $2),],[$Sales price,$$,$$$,]]$

Costs:

Purchase price of lay out work $

Salaries

Benefits

Supplies

Office expenses

Office depreciation

Computer depreciation

Income $($loss$)$

than performing the layout work internally. The fixed costs $($depreciation expenses$)$ in

b$.$ The benefit from using an outside service is shown to be purchased from the outside on a strictly financial basis. the budget are : to the decision. Thus, the work should of the decision.

c$.$ Before electing to the five employees, the Guild should consider the

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