collins titles company has a staff of 4, each working 8 hours per day (for a payroll cost of $640/day)and overhead expenses of $400 per day. Collins processes and closes on 8 titles each day. The company recently purchased a computerized title-search system that will allow the processing of 14 titles per day. Although the staff, their work hours and pay are the same, the overhead expenses are now $800 per day.