Capital Tours sells weekend tours of London for 200 per person. Last month 1,000 tours were sold and total costs were 180,000, the details are as follows: -m Revenues (1000 tours @ 200} 200,000 200 Variable cost (1,000 tours @ 120} 120,000 120 Fixed cost 50,000 50 Total cost 180,000 180 Prot 20,000 20 Capital Tours has enough capacity to accept more offers this month. However, a local college wishes to send 200 students on an educational trip and has offered Capital Tours 140 per t0ur. Advise Capital Tours as to whether they should take up this offer