Sergo Games Case study 9-2 Managerial Accounting. How do I set up the problem. Sergo Games produces a variey of action Games incliding a flight simulation game Airport 10, Units Processed 3,000,000, Labor 1,000,000, material 5,400,000, supervisory salaries 300,000, Dep. of equipment 40,000, Heat, light, phone,etc. 200,000. Total $7,300,000. Should the Production of CDs be outsourced. Support your answer with calculations