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89. Swim4Life provides swimming classes and training in South East Queensland. Swim4Life offers four training levels: Learn to Swim Baby, Learn to Swim Junior, Learn

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89. Swim4Life provides swimming classes and training in South East Queensland. Swim4Life offers four training levels: Learn to Swim Baby, Learn to Swim Junior, Learn to Swim Senior, Swim Squad. In November 2019, the firm's information system produced the following data. No of students Area occupied Direct costs Baby Junior Senior Squad No. of swim teachers 4 3 5 3 20 24 15 9 10% 40% 20% 30% Number of classes 108 94 84 48 $1000 $1500 $3000 $1000 Regardless of level, students pay $15 per hour for lessons. Only 5 swimmers can be supervised by the teacher in each lesson. Swim4Life also provides lessons to school students who come with their school during school hours. These lessons are provided at a discounted rate of $12 per child. Costs associated with the Swim4Life operations for November 2019 included the llowing Facility rent | $2500 Provision of life savers $800 Utilities $1100 Computer equipment depreciation $800 Advertising $400 Training $1500 If the number of swim teachers is the cost driver for training costs, the total training cost allocated to Learn to Swim Baby would be: *a. $400. b. $6400. c. $375. d. $1500

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