The Theater Arts Guild of Dallas (TAG-D) employs 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 quoting a price of $22 per layout page. The budget for the Publication Department for the current year is as follows: Salaries $304,900 Benefits 69,300 Supplies 37,000 Office expenses 46,200 Office depreciation 41,600 Computer depreciation 27,700 Total $526,700 The department expects to lay out 21,000 pages for the current year. The Publication Department office space and equipment would be used for future administrative needs, if the departments function were purchased from the outside. Question Content Area a. Prepare a differential analysis dated February 22 to determine whether TAG-D should lay out pages internally (Alternative 1) or purchase layout services from the outside (Alternative 2). If an amount is zero, enter "0". For those boxes in which you must enter subtracted or negative numbers use a minus sign. Differential Analysis Lay out Pages Internally (Alt. 1) or Purchase Lay out Services (Alt. 2) February 22 Lay out Pages Internally (Alternative 1) Purchase Lay out Services (Alternative 2) Differential Effect on Income (Alternative 2) Selling Price $0 $0 $0 Costs: Purchase price of lay out work $fill in the blank 6706240a4fa1010_1 $fill in the blank 6706240a4fa1010_2 $fill in the blank 6706240a4fa1010_3 Salaries fill in the blank 6706240a4fa1010_4 fill in the blank 6706240a4fa1010_5 fill in the blank 6706240a4fa1010_6 Benefits fill in the blank 6706240a4fa1010_7 fill in the blank 6706240a4fa1010_8 fill in the blank 6706240a4fa1010_9 Supplies fill in the blank 6706240a4fa1010_10 fill in the blank 6706240a4fa1010_11 fill in the blank 6706240a4fa1010_12 Office expenses fill in the blank 6706240a4fa1010_13 fill in the blank 6706240a4fa1010_14 fill in the blank 6706240a4fa1010_15 Office depreciation fill in the blank 6706240a4fa1010_16 fill in the blank 6706240a4fa1010_17 fill in the blank 6706240a4fa1010_18 Computer depreciation fill in the blank 6706240a4fa1010_19 fill in the blank 6706240a4fa1010_20 fill in the blank 6706240a4fa1010_21 Income (loss) $fill in the blank 6706240a4fa1010_22 $fill in the blank 6706240a4fa1010_23 $fill in the blank 6706240a4fa1010_24 Question Content Area b. The benefit from using an outside service is shown to be than performing the lay out work internally. The fixed costs (depreciation expenses) in the budget are to the decision. Thus, the work should purchased from the outside on a strictly financial basis. c. Before electing to the five employees, the guild should consider the of the decision.