Ashby Associates is an architectural firm located in Barbados that has been in practice only a few years. The market for architectural services is very competitive. To compete successfully, Ashby must deliver quality services at a low cost. Ashby presents the following data for 2018 and 2019.

2018 2019 1. Number of jobs billed 40 50 2. Selling price per job $32,000 $30,000 3. Architect labour hours 24,000 27,000 4. Cost per architect labour hour $35 $36 5. Architect/software support capacity (number of jobs the firm can do) 60 60 6. Total cost of software-implementation support $168,000 $180,000 7. Software-implementation support-capacity cost per job (row 6/row 5) $2,800 $3,000