Data Table 2018 2019 1. Units of work performed 100 110 2. Selling price $ 48,000 $ 47,000 3. Software implementation labour-hours 28,000 30,500 4. Cost per software implementation labour-hour $ 61 $ 62 5. Software implementation support capacity (units of work) 115 115 6. Total cost of software implementation support $ 483,000 $ 494,500 7. Software implementation support capacity cost per unit of work 4,200 $ 4,300 8. Number of employees doing software development 3 3 9. Total software development costs 10. Software development cost per employee EA EA 465,000 $ 475,500 155,000 $ 158,500