A call centre department incurs wage costs of $100,000 per year for staff to make 25,000 sales

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A call centre department incurs wage costs of $100,000 per year for staff to make 25,000 sales calls each year. At the end of the year, management reports disclose that the actual number of calls made is 23,000. The cost of spare capacity can be calculated as

a. $2,000

b. $8,000

c. $8,050

d. $8,750

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Accounting For Managers Interpreting Accounting Information For Decision Making

ISBN: 9781118037966

1st Canadian Edition

Authors: Paul M. Collier, Sandy M. Kizan, Eckhard Schumann

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