Cals Carpentry is considering outsourcing its accounts receivable function. Currently, Cal employs two full-time clerks and one part-time clerk to manage accounts receivable. Each full-time clerk has an annual salary of $36,000 plus fringe benefi ts costing 30 percent of the salary. Th e part-time clerk makes $18,000 per year but has no fringe benefi ts. Total salary plus fringe cost is $111,600. Cal estimates that each account receiv-able incurs a $10 variable cost. Th e Small Business Accounts Receivables Group (SBARG) specializes in handling accounts receivable for small- to medium-size companies. Doris Roberts from SBARG has off ered to do the accounts receivable for Cals Carpentry at a fi xed cost of $75,000 per year plus $30 per account re-ceivable. Next year, Cal expects to have 2000 accounts receivable. (d) What other alternatives might Cal consider in terms of his current staffing for accounts receivable?(e) What additional criteria should Cal consider before outsourcing the accounts receivable?