When you say cost per seat it can depend, whether you are leasing a seat or building a center. When you say cost of a call center basically there are two types of costs involved 1.Tangible property value(which is ususally one time investment) like PC’s, Servers, routers T1 logic cards etc 2. recurring costs Which includes HR, Connectivity, Rental of space, etc. (YM me… munich09ph). When you calculate per seat costs, you have to finalize certain in depth areas, like what software are you using? How much is the licensing cost of that per year? What VoIP setup are you using? What dialer are you using? Whats your Headset specification? so on so forth.