Make-or-Buy Decision for a Service Company The 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 quoting a price of $13 per layout page. The budget for the Publication Department for the current year is as follows: Salanes Benefits Supplies Office expenses Office depreciation Computer depreciation Total $145,900 33,200 17,700 22,100 19,900 13,300 $252,100 The department expects to lay out 17,000 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 lay out 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. 1) or Purchase Lay out Services (Alt. 2) February 22 Layout Pages Purchase Lay out Internally (Alternative Services (Alternative Differential Effect on Income (Alternative 2) Selling Price Cest Purchase price of layout work Salaries Office expenses Office depreciation Computer depreciation Income (less) 21 $0 00000000 00000000