(a) How much is the total fixed cost for the first course (using normal costing)?

(b) How much is the total fixed cost for the second course (using normal costing)?

(c) How much is the total fixed cost for the first course (using actual costing)?

(d) How much is the total cost for the first course based on current students numbers (using normal costing)?

\begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ Core 1: Ethics and Business (Course 1) } & Core 2: Risk and Technology (Course 2) & Core 3: Financial Accounting and Reporting (FAR) (Course 3) \\ \hline Number of students in each course & 69 & 65 & 120 \\ \hline Lecturer salary per course & $13,094 & $14,764 & $17,887 \\ \hline Printed materials per student & $75 & $85 & $111 \\ \hline Occupancy costs per course & $13,435 & $20,683 & $15,721 \\ \hline Department overhead per course & $1,513 & $1,513 & $1,513 \\ \hline Room cleaning and electricity costs per course & $1,567 & $1,667 & $1,727 \\ \hline Marking cost per student & $78 & $78 & $85 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline The budgeted number of faculty courses & 128 \\ \hline Budgeted faculty overhead costs & $178,688 \\ \hline The budgeted number of university courses & 1,420 \\ \hline Budgeted university overhead costs & $4,081,080 \\ \hline The actual number of faculty courses & 162 \\ \hline Actual faculty overhead costs & $550,800 \\ \hline The actual number of university courses & 1,480 \\ \hline Actual university overhead costs & $4,875,120 \\ \hline \end{tabular}