Estimating cost of each program per student Assumptions Table 1: Departmental spending DM DL MOH Table 2: program detail Subject program credit class hour no student program credit hour no student 1. A school runs MBA and other 3 master programs. 2.1 credit 10 class hours 3. Employees are paid in fixed salary. 4. MA and MBA classes are separate. No joint course. 5. Student Office independently offers service to students. Stu. Office Finance Marketing 0 Strategy 0 0 240,000 200,000 150,000 70,000 100,000 170,000 150,000 200,000 Finance Marketing Strategy MBA MA of Fin MA of Mkt MA of Str 30 30 30 300 300 300 30 30 25 MBA 14 13 13 40 140 130 130 400 50