The bean-counters will throw in fixed costs per head. There are facility costs, IT costs (computers probably can not be shared, nor some software licenses), etc

The bean-counters will throw in fixed costs per head. There are facility costs, IT costs (computers probably can not be shared, nor some software licenses), etc. Overheads from support functions (HR etc) are often allocated per head. There are medical insurance etc costs per head. So, bean-counting makes you prefer fewer heads, and some of that cost is not just due to bean-counters, but very real.