i have to again posted this question because expert gave me wrong answer this haller corporation but expert solved wrong answer. kindly solve the right question which i posted. there is only 20 chances for posting the question so i already posted many.

13-33 STILATEGY, HALANCED SCORECARD, SERVICE COMPANY. Hallee Corporation is small Wederation system committing tim that specializes in hriping companies implement sales management nothware. The market for Halle producten very competitive. To compete, Haller must deliver quality vice at a low cost, Halles bills clients in terms of units of work performed which depends on these and complexity of the sales management system. Huller presents the following data for the year 2015 and 2019, LO4 2018 1. units of performed S200 we mention abou-hours 30.000 Commentation our hour 550 wat soort city of work) 6. Total cost of otware implementation sport 560.000 0.000 7. Software implementation support capacity cost per unit of work 5.000 54,100 Number of employees doing software development 3. Total software development costs 375.000 10. soware development cost per employer 5125.000 $130,000 Software implementation labour hour costs are variable costsottware implementation support coots for each year depend on the software implementation support capacity (defined in terms of units of work that Haller chooses to maintain each year. It does not vary with the actual units of work performed each year. A the start of each year, management uses its discretion to determine the number of software development employees. The cottware development salt and costs have no direct relationship with the number of units of work performed Required 1. Is Haller Corporation's strategy one of product differentiation de couleudership 2. Describe briefly key elements that you would include in Haller SC and your tona for doing so