Constellation Entertainment is a provider of cable, Internet, and on-demand video services The cost of the paperless billing system would be S77,400 per quarter with no variable costs Constellation currently sends monthly bills to its customers via the postal service. Because of since the costs of the system are the salaries of the clerks and the cost of leasing the a concern for the environment and recent increases in postal rates, Constellation management is considering offering an option to its customers for paperless billing. In addition to saving printing, paper, and postal costs, paperless billing will save energy and computer system and is outside the scope water (through reduced paper needs, reduced waste disposal, and reduced transportation company has gathered its cost data for the past year by quarter for paper, toner cartridges needs Although Constellation would like to switch to 100% paperless billing, many of its printer maintenance costs, and postage costs for its billing department. The cost data are as customers are not comfortable with paperless billing or may not have online access, so the follows: paper billing option will remain regardless of whether Constellation adopts a paperless bilgClick the icon to view the data.) system or not. computer system. The paperless illing system being proposed would be able to handle up to 880,000 bills per quarter (more than 880,000 bills per quarter would require a different of the current situation at Constellation.) The Read the requirements Requirement 1. Calculate the variable cost per bill mailed under the current paper-based billing system The variable cost per bill mailed under the current paper-based billing system is S Data Table Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total paper, toner, printer maintenance, S 592,500 $ 600,000 $ 750,000 S 610,000 and postage costs Total number of bills mailed 475,000495,000 70000 00,000