The provided data allows for a break-even analysis to determine the point at which the cost of in-house printing equals the cost of outsourcing. By setting the two cost equations equal (10,000 + 1.00x = 1.50x), the break-even point is calculated to be 20,000 copies. For print volumes below 20,000, outsourcing is the more cost-effective option. For volumes above 20,000, in-house printing is cheaper. Since there is a clear, quantifiable scenario where outsourcing is financially advantageous, it represents a feasible alternative that warrants consideration. The final decision would depend on the anticipated print volume, which is not provided.

A. This is only true if the print volume exceeds 20,000 copies. The data does not support this as a general conclusion.

C. In-house printing is a presented alternative and is more cost-effective at higher volumes, so outsourcing is not a necessity.

D. The data presents only one outsourcing vendor. Concluding that this specific vendor should be awarded the contract is premature without competitive bids or a definitive need to outsource.

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1. Heisinger, K., & Hoyle, J. B. (2012). Managerial Accounting. Saylor Foundation. Chapter 7, "How Are Relevant Costs Used to Make Decisions?" This chapter details the methodology for "make-or-buy" decisions, which involves comparing the relevant costs of producing an item in-house versus purchasing it from an external supplier. The analysis in the problem, which identifies the cost structures and allows for a break-even calculation, is the primary step in determining the feasibility of outsourcing.

2. MIT Sloan School of Management. (2004). 15.963 Management Accounting and Control, Session 6: Cost-Volume-Profit Analysis. MIT OpenCourseWare. This course material explains Cost-Volume-Profit (CVP) analysis, the framework used to find the break-even point. The calculation (Fixed Costs / (Price - Variable Costs)) is adapted here to compare two options by finding the volume where their total costs are equal, thereby establishing the conditions under which each option is feasible.

3. Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial Accounting (17th ed.). McGraw-Hill. Chapter 12, "Relevant Costs for Decision Making," provides detailed examples of outsourcing (make-or-buy) decisions. It emphasizes that such decisions are made by comparing the differential costs between the alternatives, confirming that outsourcing is a feasible option when its relevant costs are lower than in-house production for a given level of activity.