chicago consulting group which uses an activit based costing system offers a software by Text-Enhance" id="_GPLITA_0" style="text-decoration:underline" href="http://www.chegg.com/homework-help/questions-and-answers/chicago-consulting-group-uses-activit-based-costing-offers-software-training-program-semin-q4089169#">training program seminar to companies for $ 12,000 per seminar for 100 students, unit level activity cost $30 per student and facility cost total $ 180,000 per year additional data

Batch level activity are $ 2,500 per seminar

product levelactivity consist of 1,000 product maintenance hours per year to keep the seminar up to date at $ 75 per hour

A from ABC identify one problem associate with the basic cost voluom profit

B compute chicago consulting group's operating income befor tax considering the cost in the preceding bulleted and an expected 100 seminar per year

C what is the company break even seminar quantity