Techsupport NI Limited is a computer support company which provides online and personal computer technical support to a wide range of businesses and individuals. The support packages range from a simple online support to site visits. All staff are capable of providing support on any of the four support packages offered by the company. The forecast costs for the coming year and the expected demand for each of the support packages are estimated below: Simple Standard Deluxe Elite Support Support Support Support Package Package Package Package Number of support packages to be sold 840 910 710 650 Annual price of package 1280 E350 1450 1550 Expected inputs / costs: Computer time per package 2 hours 3 hours 4 hours 6 hours Technical support staff time per package 4 hours 4.5 hours 6.5 hours 8 hours Other variable overheads per package 240 150 165 Fixed costs are expected to be 425,000 for the year. The cost of computer time per hour is $26 and the technical support staff are paid $14 per hour