answer (b)only

this is the answer for (a)

Scenario Al Kabab fine dining has chain of restaurants in Oman. The Company has approximately fifty restaurants across Muscat region. After the Pandemic Covid 19 maintaining the clean environment for customers is a key success factor for the restaurant Industry. Each restaurant is cleaned every day after closing and in addition there is deep cleaning of the restaurants 5 to 15 times in a month depending upon the business and other factors. Deep cleaning, includes the regular deep cleaning and in addition the special treatment to the floor and the kitchen and serving area. The cleaning process requires two important resources labour and cleaning material. The cost driver for both is number of times the restaurant is cleaned. Cleaning labors are permanent employees of the restaurant and cost is OMR 11000 per month regardless of number of times restaurant is cleaned. Cleaning material is a variable cost which depends upon the number of times the cleaning is done in a month. In the month of October one of its restaurant in Muscat which has 7000 square feet of area is cleaned 25 times, The cleaning material used was OMR 6600. Required: Question 1 a) You are required to prepare a table showing labour cost, cleaning material cost, total cost and cost per cleaning charges based on number of times the restaurant is cleaned, NOTE- Use volume 4 times (between 15 to 50 in multiple of 5) cleaned. b) Using the Equation of Cost Behaviour Y= a + bx, what is the total estimated cost of cleaning for November and December if the restaurant is cleaned (choose between 20 to 50 in multiple of S) times * Number of cleanings = Labor cost Material cost = 264 30 + additional times = fixed no. of cleanings 30 + 15 = 45 11000 264 * 45 = 11880 11000 * 30 + 25 = 55 30 + 35 = 65 * 11000 11000 264 * 55 = 14520 264 * 65 = 17160 264 * 75 = 19800 30 + 45 = 75 I have taken the number of additional cleanings to be 15, 25, 35, and 45. Since labor cost is fixed, it is taken as 11000 in all values. The material cost of one cleaning = 6600/25 = 264 Material cost = Cost for one cleaning/ number of cleanings = 264umber of cleanings Total cost = material cost + labor cost Cost per cleaning = Total cost/ number of cleanings (rounded off to the nearest whole number)