calculate the quantities and cost of used and unused

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What explains the difference in costs using the two methods?

Suppose DPOS dedicates the following resources to handle all office visits: 2.5 surgeons, 2 Ambulatory Service Representatives, 2 Registered Nurses, and 1 Clinical Assistant. During the year the office performs 4,400 Plagiocephaly visits, 2,200 Neoplasm visits, and 1,800 Craniosynostosis visits. Calculate the quantities and cost of used and unused capacity for thefour types of personnel, and the total cost of unused capacity for the year. How can Dr. Meara reduce the costs of unused capacity?

 

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