Conrad Coding Institute $(CCl)$ offers online courses in coding. One of $CCl\text{'}$s most popular courses is the introductory course that teaches basic coding skills. CCI prices this course aggressively, because of the potential for creating demand for the more advanced $($and more profitable$)$ courses. The introductory coding course has the following price and cost characteristics:$$85$ per student$60$ per student$183,600$ per yearRequired:a$.$ What enrollment will enable CCI to break even?b$.$ How many students will enable CCI to make an operating profit of $$31,800$ from the introductory coding course for the year?c$.$ Assume that the projected enrollment for the year is $7,572$ students for each of the following $($considered independently$)$:

What will be the operating profit $($for $7,572$ students$)?$

What would be the operating profit if the tuition per student $($that is$,$ sales price$)$ decreased by $20$ percent? Increased by $10$ percent?

What would be the operating profit if variable costs per student decreased by $20$ percent? Increased by $10$ percent?

Suppose that fixed costs for the year are $15$ percent lower than projected, whereas variable costs per student are $15$ percent higher than projected. What would be the operating profit$/$loss for the introductory coding course for the year?

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What enrollment will enable CCI to break even?

Break$-$even point

students