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 pamphiets, brochures, magazines, and other publications for the TAG-D productions. The pages are delivered to an outside compamy for printing. The company is considering an outside pubilcation service for the layout work. The outside service is quoting a price of $13 per layout page. The budget for the publication Department for the current year is as follows: The department expects to lay out 24,000 pages for the current year. The Publication Department office space and equipment woudi be used for future administrative needs, if the departmeat'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 (Altemative 2). If an amount is zero, enter " 0 " Differentiai Analysis Lay Out Pages Internally (Alt. 1) or Purchase Layout Services (Alt. 2) Februarn 22 b. The benefit from using an outside service is shown to be than performing the iayout work internally. The fixed costs (depreciation expenses) in the budget are to the decision, Thus, the work should purchased from the outside on a strictly financial basis. c. Before electing to the five employees, the TAG-O should consider the of the decision