Calculating Cost Per Seat in IT: Based on Seating Capacity or Employee Count?

How to calculate the cost per seat in the IT industry

How do you calculate the cost per seat in the IT industry based on seating capacity or the total number of employees in a company?

A certain office layout has been created to provide enough workspace, equipment, etc., to accommodate the planned number of people. There may be more or fewer individuals present and on the payroll on any given day. It is possible to keep a few seats vacant for those on sites, projects, tours, or leave. Therefore, it is appropriate to calculate the cost per seat based on the seating capacity plus bench strength. The more seats there are, the lower the cost per seat.