Calculate the amount and cost of unused software


Problem:

Identifying and managing unused capacity (continuation of 13-26). Refer to Exercise 13-26.

Required

1. Calculate the amount and cost of unused software-implementation support capacity at the beginning of 2011, based on the number of jobs actually done in 2011.

2. Suppose Westlake can add or reduce its software-implementation support capacity in increments of 15 units. What is the maximum amount of costs that Westlake could save in 2011 by downsizing software-implementation support capacity?

3. Westlake, in fact, does not eliminate any of its unused software-implementation support capacity. Why might Westlake not downsize?

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Accounting Basics: Calculate the amount and cost of unused software
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