Refer to the information in Exercise 13-23.
In exercise

REQUIRED
1. Calculate the change in operating income of Snyder Corporation in 2012 and 2013.
2. Calculate the growth, price-recovery, and productivity components of changes in operating income between 2012 and 2013.
3. Comment on your answer in requirement 2. What do these components indicate?

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2012 2013 1. Units of work performed 2. Selling price 3. Software implementation labour-hours 4. Cost per software implementation labour-hour 5. Software implementation support capacity units of work) 6. Total cost of software implementation support 7. Software implementation support capacity cost per unit of work 8. Number of em 9. Total software development costs 10. Software development cost per employee 70 50,000 48,200 32,000 S 60 63 90 S360,000 $369,000 4,000 4,100 60 30,000 90 ployees doing software development S375,000 $%390,000 $125,000 $130,000