Auckland University plans to offer three short courses for executive managers who want to be CIMA members. Information regarding all three courses is presented in the table below: Table 2: Courses data Interacting with the Competitive Environment (Course 1) 90 Change Management (Course 2) Evaluation of Strategic Options (Course 3) 97 98 15345 102 Number of students in each course Lecturer salary per course Printed materials per student Occupancy costs per course Department overhead per course Room cleaning and electricity costs per course Marking cost per student 14105 1074 1905 18420 94 14617 $1,074 $2,005 16092 100 14132 $1,074 $2,065 79 64 101 The budgeted number of faculty courses 150 Budgeted faculty overhead costs The budgeted number of university courses Budgeted university overhead costs $222,450 1,120 $3,115,840 The actual number of faculty courses 135 Actual faculty overhead costs The actual number of university courses $459,270 1,200 Actual university overhead costs $3,961,200 - How much is the total fixed cost for the first course (using normal costing)? - How much is the total fixed cost for the first course (using actual costing)? - How much is the total cost for the first course based on current student's numbers (using normal costing)