Wisconsin Arts of Milwaukee employs five people in its Publication Department. These people lay out pages for pamphlets, brochures, and other publicabons for the production The pages are delivered to an outside company for printing. The company is considering an outside publicabion service for the layout work. The outside service is quoting a price of $16,00 per layout page. The budget for the Publication Department is as follows: The department expects to lay out 31,200 pages. The computers used by the department have an estimated residual value of $20,000. The Publication Department olfice space would be used for future administrative needs it the department's function were purchased from the outside. The department expects to lay out 31,200 pages. The computers used by the department have an estimated residual value of $20,000, The Publicabon Debartment oifice space would be used for future administrative needs if the department's function were purchased from the outside. a. Prepare a differeptial analyso report for the make or-buy deciory, considenng the differential revenues and cests