For this question. What told the National training recently started a business providing training events for corporations on in order to better understand the profitably of business, The honor asks you for analysis off the cost work cost of fixed because the variable and so on and you have the following information, which is in the question on then the national training is pleased with the service they used for the Katrine. But then you want the actually to the first question they asked to draw a graph they picked in the fixed cost variable cost total cost for each training vester the number of guests. So we're going to be starting with the first question for that, um, thing. So we're gonna I'm sure drawing the graph that shows the fixed cause variable cause on total cost and from information we're giving me, giving the trainer possession, material possession, catering, cost possession, the food price, the set upon cleaning and the fixed feet. So we're gonna use all the information to find a graph. So the first question graph that shows fixed cost, variable cost, total cost. So the white access and the number of guests to be on the X Ass is on. Why, aunt? Uh huh. So the total cost because I'm variable cost to be on the y toxics and number off guests on the X axis. So that's what we're going to do now. And that should look like this. Then you go this way. So we're going to label these from 0 to 1 50. The white access from 0 to 1 50. So I have 25. We have 50. We have 75 We have 100. We have won 25 and then we have 1 50. And the year we go from 5000 to 45,000. So So we have 45,000. We have 5000. We have 10,000. We have 15,000. We have 20,000, 25,000. We have 25,000, 20,000, 15,000 and 10,000. So now we're going to be drawing the graph. We're going to be starting with fixed costs is in a different colors. So the face class is don't be between 15,000 and 20,000. It is going to be on the street line, and we're going to connect this and next is so this is the fixed costs. The next is the variable cost. You were because last stuff from here, Then we won 15. 20,000 right here. So I'm going to trace this. I'm gonna trace this all the way down there. Okay, so this is the variable cost, and then the next one is the total cost. We're going to connect all this together, and this is a total cost. So this is what the graph looks like. And this side depicts the total cost. Variable cost of fixed costs on this size depicts the number of guests according to what the question tells us. So we're going to move to the next question. Now, suppose 100 people attend the next event. What is the national trainings? Total nets cost on the cost for attendee. So we're going to start there. So the number of attendee is Andre, right? And the national training total net cost would be natural. So I'm going to start with the fixed cost the trainers cost is to finally fisk cost the trainers cost is $11,000. Yeah, the materials from the question right materials is $2500. The fixed fee were given is $5000. So therefore, the total fixed costs will be the addition of all these, and that's $18,500. So now I'm next thing I'm going to do is to find the variable costs for that. The materials, first of all, the materials is $35 and that way we know that the number attend the for this question is 100. So that will be 35 times 100 right? And that's 3500. The kitchen costs. It's still $75 on there under People Times 100 that's 7500 right? The next one is the set up of cleaning costs set up cleaning Coast on that's $25 multiplied by 100 attendees, and that's 2500. So therefore, the total variable cost will be the addition of all this and that 13,500 right? So we're going to, um, subtracted discount by education because we haven't discussed by Katrina so less the discounts. So that's minus 1000, right? And then the total is now going to be 12,500 because of the discounts so moving on we're going to find the total costs, the total cost is going to be cause the total fixed costs plus total variable costs. I'm sorry. Supposed to be T v c. Total variable cost on that equals to go back 18,500 plus 12,500. So the total costs for this question is 31,000 US dollars. So now the class part Andy, Because also supposed to find that the cost Well, I say M d is the total cost divided by the number of attend the attendees on this question in total cost is 31,000, right? Our total number saying this is 100. So the cost part saying this for this question is $310 and that's the answer. Mhm. Now, the next question about three. Yeah. Suppose instead that suppose instead that 1 75 people attended. So instead of 100 people were to solve for 1 75 people, what is the national straining? Total net cost on the cost per attendee. So we're gonna on work that so now for this question and is 1 75 right? So I'm going to do the same thing we basically did for number two, but we want 75. So the national trainings total cost is what we're going to find. So the fixed costs for the fixed cost we're going to first find the trainers caused the trainers costs is 11,000. Yeah, the materials. It's 2500. The fixed fee. It's $5000 on a total, fixed costs will be a cost to $18,500. Now I'm going to find the variable cost we're going to start your mouth. Cereals for the materials is 35 does each multiplied by 1 75 people attending on this is equal to 6001 1 25. The next one is the catering cost, and it's $75 multiplied by 1 75 people, and that's 1 13,025. The next one is a set up off cleaning costs, and that's $25 multiplied by 1 75 people. And that's 4000 375 Now, when you add the total variable cost, you're going to get 6 23,025. But then we have a discounts from the key Tre so we're going to less the discounts on way less these kinds of $1000. The total The total left to be 6 $22,025. That's the answer for that one. So now the total cost, the total cost is he calls to fixed costs those very because, right, So that will be close to 18,500 plus 22,006 to 5. So now the total cost to be 41 1001 $125. So now the next part of the question is the cost. Part n g cost per attendee is equal to the total cost divided by the number off attendees on the total. Of course, we just found is 41,000 1 $25. The number of tenants were given is 1 75 people so cost parts and you we Sonia and $35. And that's the answer for the question. Now, the last part of the question moving on. How should national training charge customers for their services and explain why? So I would say national judicial charges customers according to the cost based pricing metal, and I'll explain why this is because you would have to first calculate its total cost, then put a particle a percentage of the cost as its profit. Imagine rights. So then you and I had the profit margin to the total cost on the song. Opt in will be charged from the customers, for example. Now, in the case where we had 100 home attendees, the cost part and it was 3. 10 on. If you keep the profits percentage as 20% then in profit to be 62. Therefore, the national training issue charge, you know, 372 multiplied by the prophet. Let's be cost about 10 days for this case. So that's why I say to shoot charge, just use the cost based pricing method. So let me just see so it will add the perfect imagine to the total costs and some obtained will be charged from customers. Yeah, so that's it