Provide In$-$House or Outsource Decision, Services, Qualitative Aspects

Required:

Given the information, determine the annual cost of hiring the outside accountant.

$!$

What is the cost of the substitute labor if Tina continues to do the financial work? Round your answer to the nearest cent.

$

If cost is the most important factor, should Tina do the bookkeeping and tax work in house or outsource it to the accountant?

$?$

Which of the listed items is not a qualitative consideration that could affect the decision?