1. Complete the cost allocation worksheet in case Exhibit 4

2. Based on the cost allocations, determine the costs per unit of output for the three service lines: software development, professional services, and special projects

3. Based on Q1 and Q2, provide recommendations on how cost information can be useful in Heath Services Softwares decision-making process?????????

need answer on Q3!!!!!!

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 Professional Sermies Special Projecte 95,000 28,000 4,500 56,000 117000 . 1,90,000 60,500 4,240-81 8,527.36 . 598.71 1,203.87 . 324:30 652.10 Naline of coali Softuare . Development 1. Direct Coats Materials and tirenses. 23,000 Seftware Developers 1,96,000 Chint serves apresent 13,000 -atives. 2,32,000 2) Service Overheads. Salary for the superniser 72, 231-76 of 5D 10,197.42 Quteauraing Contraets Depreciation for the 5,523.60 Equipment 87,452.78 3) Lid ministration Salaries for the 3 senior 2,23,977:11 Prezzuties Crawrio Software Lune 13,988.56 Lilities 16,798 29 51,094.77 25,297.36 3,31,716.09 - Total Cost 6,51,718.87 - Tatal Unit 1200 Total Cost furit 543.099 . 5,163-89 10,383.33 3 92,589.41 3, 433.48 . Marketing and Travel office Expenses. 5,786.83 214.61 6,944.2 257-51 21,121.95 783.28 10.705.65 396-99 137, 148.04 5,085-87 322311-93 75,969.2 3 5 107437-31 15193-84