Question 3 Rania Consultancy runs a training centre in Puchong. The firm charges RM250 per participant. The estimated fixed cost of Rania Consultancy for the period is RM52,000. The variable costs per participant is expected to be RM120. The variable costs consist of printed materials, stationery and refreshments. As the Consultant of Rania Consultancy, find out the following information: a) The number of participants needed to break even (in unit and in RM). b) The number of participants that they must have to earn a profit of RM80,000. (4 marks) (4 marks) c) The profit earned if 900 participants are trained in the period. (4 marks) d) The fees that RaniaConsultancy should charge if the firm wants to earn a profit of RM80,000 from 900 participants, and all the costs remain as stated. (3 marks) (Total:15 Marks)