2.12 Total costs and unit costs.(15 minutes Peter Brightwell is well-known motivational speaker. The Tavistock Speakers Burcau wants Brightwell to be the sole speaker at an all-day seminar. Brightwell's agent offers Tavistock the choice of three possable fee arrangements: o SchedulcE8000 fee e Schedule 2 20 per person 2000 fixed fee o Schedule 3 E50 per person. Each attendee vwill be charged a 200 fee for the all-day serninar Required 1 What is Tavistock's fixed cost and variable cost for hiring Brightwell under each alterna tive schedule? 2 For each schedule, calculate the total cost and unit cost per seminar attendee if (a) 50 attend, (o) 200 attend, and (c) 500 attend. Comment on the results 2.13 Total costs and unit costs. 110 minutes Weltferien AG markets vacation paclages to Tenerife from Dresden. The package includes a round-trip flight on Saxon Air. Weltferien pays Saxon-Air 60000 for cach round-trip flight The maximum load on a light is 300 passengers 1 What is the unit cost to weltferien of each passenger on a Saxon-Air round-trip flight i there are (a) 200, (b) 230, or (c) 300 passengers? 2 What ole can the unit-cost figures per passenger calculated in requirement 1 play when Weltferien is predicting the total air-flight costs to be paid next month for Saxon-Aie carrying 4000 passengers on 15 scheduled round-trip flights? 2.17 Computing cost of goods manufactured and cost of goods sold. 120-25 minutes) Calculate cost of goods manufactured and cost of goods sold from the following account balances relating to 2005 (in Emillions) 0.45 5.55 4.05 .55 3.90 1.35 6.45 13.05 5.10 1,65 2.40 3,00 5,10 3.45 1.65 0,60 Property tax on plant building Finished g0ods stock, 1 January 2005 Plant utilities Work in-progress stock, 31 Decembe 2005 Depreciation of plant bulding General and administrative costs (on-plant Direct materials used Finished goods stock, 31 December 2005 Depreciation of plant equipment Plant repairs and maintenance Work-in-progress stock, 1 January 2005 Direct manufacturing labour Indirect manufacturing labour Indirect materials used Miscellaneous plant overhead