The following three situations are given for Gioulis Architects:
I. Gioulis Architects employs 10 architects who can supply a capacity of 18,000 billable hours per year. The costs related to these 10 architects amounts to $900,000 or $50 per hour. Last year, the firm billed 17,800 hours. Next year, the firm estimates billing hours to take a slight downturn to 17,000 hours. However, Gioulis plans to retain all 10 architects.
II. Gioulis Architects also employs surveyors on a contract basis. Last year, Gioulis contracted with 8 surveyors to provide surveys for existing projects. Due to the expected downturn for next year, Gioulis will only contract services of 7 surveyors as needed.
III. Gioulis currently leases space in a building at the cost of $36,000 per year. They are outgrowing their space and contemplating a decision to design and build their own building at a cost of $250,000. The new building would have space for at least 18 architects.
Identify which resource category relates to each situation under the activity resource usage model and explain your choice.

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The Answer of The following three situations are given for Gioulis Architects:
I. Gioulis Architects employs 10 architects who can supply a capacity of 18,000 billable hours per year. The costs related to these 10 architects amounts to $900,000 or $50 per hour. Last year, the firm billed 17,800 hours. Next year, the firm estimates billing hours to take a slight downturn to 17,000 hours. However, Gioulis plans to retain all 10 architects.
II. Gioulis Architects also employs surveyors on a contract basis. Last year, Gioulis contracted with 8 surveyors to provide surveys for existing projects. Due to the expected downturn for next year, Gioulis will only contract services of 7 surveyors as needed.
III. Gioulis currently leases space in a building at the cost of $36,000 per year. They are outgrowing their space and contemplating a decision to design and build their own building at a cost of $250,000. The new building would have space for at least 18 architects.
Identify which resource category relates to each situation under the activity resource usage model and explain your choice.

The Following Three Situations Are Given for Gioulis Architects