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13-23 STRATEGY, BALANCED SCORECARD, SERVICE COMPANY. Haller Corporation is a small information systems consulting firm that specializes in helping companies implement sales management software. The market for Haller's products is very competitive. To compete, Haller must deliver quality service at a low cost. Haller bills clients in terms of units of work performed, which depends on the size and complexity of the sales management system. Haller presents the following data for the years 2018 and 2019, LO 4 2018 2019 1. Units of work performed 60 70 2. selling price $ 50,000 $ 48,200 3. Software implementation labour hours: 30,000 32.000 S 60 $ 63 4. Cost per software implementation labour hour 90 90 5. Software implementation support capacity (units of work) S300,000 S369.000 6. Total cost of software implementation support 4. Cost per software implementation labour-hour S. 60 S 63 5. Software implementation support capacity (units of work) 90 90 6. Total cost of software Implementation support $360,000 $369,000 7. Software implementation support capacity cost per unit of work $ 4,000 S 4.100 8. Number of employees doing software development 3 3 9. Total software development costs $375,000 $390,000 10. Software development cost per employee $125,000 $130,000 Software implementation Tabour hour costs are variable costs. Software implementation support costs for each year depend on the software implementation support capacity (defined in terms of units of work) that Haller chooses to maintain each year. It does not vary with the actual units of work performed each year. At the start of each year, management uses its discretion to determine the number of software development employees. The software development staff and costs have no direct relationship with the number of units of work performed Required 1. Is Halter Corporation's strategy one of product differentiation or cost leadership 2. Describe briefly key elements that you would include in Haller's BSC and your reasons for doing so 50

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