Haller Corporation is a small information systems consulting firm that specializes in helping companies implement sales management software. The market for Haller's products is very competitive. To compete, Haller must deliver quality service at a low cost. Haller bills clients in terms of units of work performed, which depends on the size and complexity of the sales management system. Haller presents the following data for the years 2021 and 2022 (Click the icon to view the data.) (Click the icon to view the additional information.) Requirement 1. Where possible, calculate the amount and cost of unused capacity for (a) software implementation support and (b) software development at the beginning of 2022 , based on units of work to be performed in 2022. If you could not calculate the amount and cost of unused capacity, indicate why not Begin by calculating the amount of unused capacity for each department. Then, calculate the cost. (If it is not possible to calculate the amount or cost of unused capacity, leave the input cells blank.) Data table More info Software implementation labour-hour costs are variable costs. Software implementation support costs for each year depend on the software implementation support capacity (defined in terms of units of work) that Haller chooses to maintain each year. They do not vary with the actual units of work performed each year. At the start of each year, management uses its discretion to determine the number of software-development employees. The software-development staff and costs have no direct relationship with the number of units of work performed. Required 1. Where possible, calculate the amount and cost of unused capacity for (a) software implementation support and (b) software development at the beginning of 2022 , based on units of work to be performed in 2022. If you could not calculate the amount and cost of unused capacity, indicate why not. 2. Suppose Haller can add or reduce its software implementation support capacity in increments of 5 units. What is the maximum amount of costs that Haller could save by downsizing software implementation support capacity? 3. Haller, in fact, does not eliminate any of its unused software implementation support capacity. Why might Haller not downsize