please help

Margaret is the manager of the massage technicians at her chiropractic clinic. The owner/operator and primary chiropractor, Dr. Pepper, has instilled a culture that highly values employee satisfaction and work-life balance. She pays her staff well, and they enjoy good benefits. When Margaret ran the usual first-quarter reports, however, she was concerned with how low the profit was, She noticed the massage business unit, in particular, was showing a much higher cost than budgeted, and much higher than last year at this time, too, despite a similar volume of patients. The patients needed a massage before and afterkeceiving their chiropractic treatment. The average cost for this massage service inhouse was $41,600 per month; $31,300 of that cost is labor-related, and $10,300 is overhead, none of which is avoidable. (b) An outside contractor has recently offered to provide all of Dr. Pepper's massage needs for $36,700 per month, assuming similar patient volumes as today. If Dr. Pepper let go of her massage staff and utilized this vendor, how much better or worse off would she be, financially? The company would be by $ Assume, instead, that the vendor offers to provide the massage services for $29,100 per month. How much better or worse off would the clinic be, financially, if it accepts this offer? The company would be