=+The Association ofRetired Educators (ARE) employs five people in its Publication Department.

These people lay out pages for pamphlets, brochures, and other publications for the ARE mem¬

bership. The pages are delivered to an outside company for printing. The company is consider¬

ing an outside publication service for the layout work. The outside service is quoting a price of

$18 per layout page. The budget for the Publication Department for 2008 is as follows:

Salaries $225,000 Benefits 38,000 Supplies 32,000 Office expenses 25,000 Office depreciation 22,000 Computer depreciation 30,000 Total $372,000