Tony and Tina Roselil own and run TNT's Pizza Restaurant. Tony is responsible for managing the day-to-day aspects, hiring workers, and overseeing the kitchen, bulilding and ground5. He is the chicf 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 refil drinks as needed. Tina alsa handles the financial arpects 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 "L. for Litte Joe. Tina brings L to work each day, and both Rosellis as well as the restaurant staff help out watching him. Recenty, the restaurant has grown busie, 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. Tomy and Tina are considering outsouncing their bookkeeping and tax-fhing neecs to a local accountant. Typically, Tina spends 13 hours per month on bookkecping and taxes. This increases to 44 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 75 percent of her time by hiring additionat help at $13 per hour (hourly wage plus the restaurant's cost of Soelal Security, Medicare, and unemployment insurance taxes). The local accountant will charge $22 per hour for bookkeeping services; he expects this service to average eleven hours per month. Taxes are filed quarterly for abbor as well as state and local income taxes. These tax forms should cost about $79 per quarter. The annual income tax fling is estimated to cost $360, payable at the time of niling in April. Required: 1. Given the information, determine the annual cost of hiring the outside accounant. 4 What is the cost of the substitute iabor 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 houke or outsource it to the accountant? 2. Which of the listed items is not a cualitative consideration that could affect the decision