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 productions. 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 is quoting a price of $22 per layout page. the budget for the publication department is as follows: salaries $185,000 benefits 54,000 supplies 35,000 office expenses 23,000 office depreciation 56,800 computer depreciation 37,900 total $391,700 the department expects to lay out 28,700 pages. the computers used by the department have an estimated residual value of $25,300. the publication department office space would be used for future administrative needs if the department's function were purchased from the outside. a. prepare a differential analysis report for the make-or-buy decision, considering the differential revenues and costs. enter differential revenues and cost savings as positive amounts; enter differential expenses and cost increases as negative amounts. wisconsin arts of milwaukee