Using the information in excel, determine the costs per unit of output for the three service lines: software development, professional services, and special projects

Software Professional in CA$ Total Development Special Projects Services Direct Costs Cost 1 Materials and licenses $ 62,500.00 $ 23,000.00 $ 35,000.00 $ 4,500.00 Cost 2 Software Developers $ 280,000.00 $ 196,000.00 $ 28,000.00 $ 56,000.00 Cost 3 Client service representatives $ 130,000.00 $ 13,000.00 $ 117,000.00 $ Total direct costs $ 472,500.00 $ 232,000.00 $ 180,000.00 $ 60,500.00 Service Overhead Cost 1: Salary for the supervisor of SD $ 85,000.00 $ 72,231.76 $ 4,240.88 $ 8,527.36 Cost 2: Outsourcing contracts $ 12,000.00 $ 10,197.42 $ 598.71 $ 1,203.87 Cost 3: Depreciation for the equipment $ 6,500.00 $ 5,523.60 $ 324.30 $ 652.10 Total service overhead $ 103,500.00 $ 87,952.78 $ 5,163.89 $ 10,383.33 Administration Cost 1 Salaries for the 3 senior executives $ 320,000.00 $ 223,977.11 $ 92,589.41 $ 3,433.48 Cost 2 Generic software licenses $ 20,000.00 $ 13,998.56 $ 5,786.83 $ 214.61 Cost 3 Utilities $ 24,000.00 $ 16,798.29 $ 6,944.20 $ 257.51 Cost 4 Marketing and travel $ 73,000.00 $ 51,094.77 $ 21,121.95 $ 783.28 Cost 5 Office expenses $ 37,000.00 $ 25,897.36 $ 10,705.65 $ 396.99 Total administration $ 474,000.00 $ 331,766.09 $ 137,148.04 $ 5,085.87 Total Cost $ 1,050,000.00 Software Professional Overhead Application Rate Per Hour Special Projects Development Services Total service overhead rate 55.525751 47.184967 2.770327 5.570450 Total administration rate 84.763918 59.328699 23.525750 0.909490 Total overhead application rate 140.289669 Total 55.525744 83.763939 139.29 1,200 3 5 Number of software licences Number of new clients Number of special projects Service overhead: software development supervisor (hours) Administration: senior executives (hours) Company footprint (square metres) 1,864 5,592 330