nstruction The Theater Arts Guild of Dallas (TAG-D) ploys 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 $13.16 per layout page. The budget for the Publication Department for the current year is as follows: Salaries 224,940 Benet 35,805 Supplies 80 omce expenses 39,085 Office depreciation 28,185 Computer depreciation 24,095 373,290 Total The department expects to lay out 23,000 pages for the cument 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