(a) Al Khoud Training Center (KTC) is an industrial training company operating in Muscat Knowledge Oasis. Following increased competition and customer expectations, KTC has been forced to revisit its operational strategy and its quality standards. The following budgeted data for 2022 are available: Number of Trainees 6,000 Operating Income OMR45,000 Budgeted Variable Cost per Trainee Budgeted Fixed Cost per Training Trainee's Support Service OMR26 Facilities 16,000 Training Materials OMR12 Salaries 5,000 Foods OMR22 Miscellaneous Products & Services OMR15 Based on the customer survey it conducted, KTC has learned that several improvements to its products and services are required. The improvements would provide the following impacts: Increase in the Number of Trainees Increase in the Total Variable Costs Increase in the Total Fixed Costs 70% 65% 50% You are required to: 0 Calculate the budgeted revenue per trainee based on the available data. (4 marks) (1) Assuming that budgeted revenue per trainee remains unchanged, explain (with numerical (8 marks) justifications) whether KCT should implement the suggested improvements. 2 Page