Answer:
Statement showing Differential Analysis
Internally Outsource Differential
Costs:
Purchase price of layout - $325,000 -$325,000
work (25,000*$13)
Salaries $224,000 - $224,000
Benefits $36,000 - $36,000
Supplies $21,000 - $21,000
Office expense $39,000 - $39,000
Office depreciation $28,000 $28,000 -
Computer depreciation $24,000 $24,000 -
Income / Loss $372,000 $377,000 -$5,000
Conclusion: It’s not beneficial to Purchase from outside as the Income is negative.
