7.7 COST-BENEFIT EXAMPLE
The following is a hypothetical, realistic example of a detailed cost-benefit
analysis.
The Calculation of the Cost Includes the Following:
✦ In-house usability staff
✦ Time spent by staff (UE professionals, developers) ¥ wage rate (same units)
✦ Additional variable costs (contractors, participants, videotapes, travel)
✦ Percentage of fixed costs (lab, equipment)
In-House Costs Include the Following:
✦ Average loaded head count per employee (salary, benefits, vacation time,
office space, phones, equipment) = $120,000/year
✦ Hours per work year = 40 hours/week ¥ 48 = 1,920 hours/year
✦ Hourly wage = $120,000/1,920 = $62.50/hour
✦ Time ...