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 is quoting a price of $13.16 per layout page. The budget for the Publication Department for the current year is as follows:

Salaries	$224,940
Benefits	35,805
Supplies	21,180
Office expenses	39,085
Office depreciation	28,185
Computer depreciation	24,095
Total	$373,290

The department expects to lay out 23,000 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.

	Required:
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). Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign. If there is no amount or an amount is zero, enter "0". A colon (:) will automatically appear if required.
B.	On the basis of your analysis in part (a), should the page layout work be purchased from an outside company?
C.	What additional considerations might factor into the decision making?