need help finding the answer on the last page *last box......

Make-or Buy Decision Wisconsin Arts of Milwaukee employs five people in its Publication Department. These people lay out pages for pamphlets, brochures, and other publications for the production. The pages are delivered to an outside company for printing. The company is considering an outside publication service for the layout work. The outside service la quoting a price of $16.00 per layout page. The budget for the Publication Department is as follows Salaries $186,000 45,000 Benefits Supplies 27,000 Otice expenses 24.000 Office depreciation 51,400 Computer depreciation 34,300 Total $367,700 The department expects to lay out 35,700 pages. The computers used by the department have an estimated residual value of 522,800. The Publication Department office space would be used for future administrative needs of the department's function were purchased from the outside Prepare a differently report for the make buy ecson considering the difference and cost WISCONSIN ARTS OF MILWAUKEE Purchase Outside Page Layout Services Differential Analysis Report a. Prepare a differential analysis report for the make-or-buy decision, considering the differential revenues and costs. WISCONSIN ARTS OF MILWAUKEE Purchase Outside Page Layout Services Differential Analysis Report Differential revenue: Residual value of computer equipment 22.800 Differential cost of alternatives: Purchase price of layout work: Number of pages 35,700 Price per page 16.00 Total differential costs 571.200 Cost to perform internally: Salaries 186,000 Benefits 45.000 Supplies 27,000 24,000 Office expenses 282.000 -289,200 Cost increase from purchasing outside layout services Net differential loss from using an outside service