Questions
“Revenue hours” represent the key activity that drives costs at Salem Data Services. Which expenses in Exhibit 2 are variable with respect to revenue hours? Which expenses are fixed with respect to revenue hours?
Costos Fijos
Space Costs:
Rent
Custodial Services
Equipment Costs:
Computer leases
Maintenance
Depreciation:
Computer Equipment
Office Equipment and fixtures
Wages and Salaries
Operations: salaried staff
Systems development and maintenance
Administration
Sales
Sales Promotion
Corporate Services
Costos Variables:
Equipment Cost
Power
Wages and Salaries
Operations: hourly personnel
For each expense that is variable with respect to revenue hours, calculate the cost per revenue.
Power
January February March
$1,546/ 329hrs. = $4.69 ~ $4.70 $1,485 / 316hrs. = $4.69 ~ $4.70 $1,697 / 361hrs. = $4.70
Hourly Personnel
January February March
$7,896 / 329hrs. = $24 $7,584 / 316hrs. = $24 $8,664 / 361hrs. = $24
Costo Variable Total
Power $4.70
Hourly Personnel $24
Total $28.70
Create a contribution margin income statement for Salem Data Services. Assume that intracompany usage is 205 hours. Assume commercial usage is at March Level
Ventas
(Intracompany 205hrs x $400) $192,400
(Commercial 138 x $800)
Costos Variables
($28.7 x (205 + 138)) ($9,844.1)
Margen de Contribución = $182,555.90
Costos Fijos
-rent $8,000
-Custodial Services $1,240
-Computer leases $95,00 ...