Provide In-House or Outsource Decision, Services, Qualitative Aspects Tony and Tina Roselli own and run TNT's Pizza Restaurant. Tony is responsible for managing the day-to-day aspects, hiring workers, and overseeing the kitchen, building, and grounds. He is the chief cook and handles all purchasing. Tina is the hostess and manages the front of the house (restaurant talk for the dining area). She schedules the wait staff, ensures that customers are well taken care of, and pitches in to bus tables and refill drinks as needed. Tina also handles the financial aspects of the business and is responsible for bookkeeping and tax compliance. Two years ago, Tony and Tina became parents of a baby boy, Joseph, nicknamed "LJ" for Little Joe. Tina brings LJ to work each day, and both Rosellis as well as the restaurant staff help out watching him. Recently, the restaurant has grown busier, so Tony and Tina expanded the hours of operation. As a result, the staff rarely has any free time and Tina feels she has too much to handle. Tony and Tina are considering outsourcing their bookkeeping and tax-filing needs to a local accountant. Typically, Tina spends 18 hours per month on bookkeeping and taxes. This increases to 40 hours in April. She uses a room off the kitchen as her office (a room that is sorely needed for additional food storage given the expansion). If Tina continues to do the financial work, the restaurant will need to make up for 60 percent of her time by hiring additional help at $11 per hour (hourly wage plus the restaurant's cost of Social Security, Medicare, and unemployment insurance taxes). The local accountant will charge $25 per hour for bookkeeping services; he expects this service to average eight hours per month. Taxes are filed quarterly for labor as well as state and local income taxes. These tax forms should cost about $77 per quarter. The annual income tax filing is estimated to cost $325, payable at the time of filing in April. Required: 1. 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? 2. Which of the listed items is not a qualitative consideration that could affect the decision?