Wisconsin Arts of Milwaukee employs five people in its Publication Department. These people lay out pages for pamphlets, brochures, and other publications for the production. The pages are delivered to an outside company for printing. The company is considering an outside publication service for the fayout work The outside service is quoting a price of $19.00 per layout page. The budget for the Publication Department is as follows: The deportment expects to lay out 27,100 poges. The computern used by the department have an estimated residual value or $20,600. The Publicatian. Department office spoce would be used for future administrative needs if the department's function were purchased fram the outside a. Prepare a diferential in alytis report for the moke-or-buy decision; considering the citrerentuil revenges and costs. Purchase Outside Page Layout Services Differential Analysis Report Differential revenue: Residual value of computer equipment Differential cost of alternatives: Purchase price of layout work: Number of pages Price per page Total differential costs Cost to perform internally: Salaries Benehts supplies Office expenses Cost ncreasen from ourchasing outside laycut servios = Nit ditferent