A data centre is about to establish a
database service,to help other departments with accounting and financial
data processing:
the resource costs of the data centre are currently $80,000
a year
it will cost an additional $20,000 a year,in resource costs,to
provide the database
service
the non-resource costs (overheads)for the data centre are currently
$25,000 a year
the database service can be provided without adding to the non-resource
costs
(overheads)of the data centre
it is expected that the database service will be used for 2,500
hours in each working year
the same service could easily be provided for 5,000 hours in
each year,without
adding to the resource or non-resource costs.
The data centre wishes to charge other departments for using the services
of the database consultancy service.
(a)Calculate a suitable unit rate for the database service,based on
expected use,taking non-resource costs (overheads)into account.Explain
all of your working.[9 marks ]
(b)Suggest two reasons why it might be felt appropriate to set a lower
unit rate for the use of the database service.[2 marks ]
(c)State how a lower unit rate might be determined,and calculate a
suitable value.
Explain all of your working.[4 marks ]
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