The salaries are made up of 25% salaried management level employees & the rest are hourly wages from production staff. This department employees about 15 employees some of which are part-time . Commissions are paid strictly on the sales of rakes Rent & data processing are allocated by head office . Training is to instruct new staff on the specialized piece of equipment . Insurance is 75% the rakes division share of Midwest's general liability policy, the other 25% is specifically held for the specialized equipment, that can be cancelled with no penalty. Required: Prepare a memo to the CFO that discusses her mentioned concerns regarding the avoidable and non-avoidable costs and why selling a product line with a negative operating income does not always make sense. Also discuss sunk costs & the specialized piece of equipment. In addition, provide some qualitative factors that need to be considered when deciding whether to outsource (maximum 1,000 words) . To support your analysis, prepare a calculation for the Rakes Division based on the above information