Granville Community College is considering outsourcing the maintenance of its buildings and other facilities to an outside firm for

$450,000

per year. The 2015 budget is as follows.Make an assumption that there are 3 workers and 1

supervisor in the firm.

Direct expenses
Wages	$4,000 per worker per month
Benefits	30% of wages per worker per month
Maintenance, repair, and operating supplies	$4,500 per worker per month
Indirect expenses
Supervisor salary	$5,000 per supervisor per month
Benefits	50% of wages per supervisor per month
Other office expenses	$2,000 per supervisor per month

The total cost per year of the insourcing option is

.

(Enter your response as a whole number.)

The total cost per year of the outsourcing option is