d) What factors should be considered in deciding to expand or contract out the fitness courses in the coming years? (20 marks) QUESTION ONE Lion Rock Fitness Club plans to arrange fitness courses for their members. This activity is expected to attain new members. The result is expected as follows:- S 200,000 Sales of 100 fitness courses Equipment rental (fixed) Variable administration overheads ($100 per course) Rooms booking fee (fixed) Course fee to tutors ($900 per course) Other fixed selling overheads Net profit 10,000 10,000 30,000 90,000 9,000 149,000 51,000