Current Attempt in Progress Cal's 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 $37,000 plus fringe benefits costing 31 percent of their salary. The part-time clerk makes $19,000 per year but has no fringe benefits. Total salary plus fringe cost is $115,940. Cal estimates that each account receivable incurs a $9 variable cost. The Small Business Accounts Receivables Group (SBARG) specializes in handling accounts receivable for small- to medium-size companies. Doris Roberts from SBARG has offered to do the accounts receivable for Cal's Carpentry at a fixed cost of $78,140 per year plus $32 per account receivable. Next year, Cal expects to have 1,800 accounts receivable. (a) Calculate the cost for Cal's Carpentry to continue doing accounts receivable in-house. Total cost $ eTextbook and Media.