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Ouestion 2 (Total 50 marks) Pioneer Training is organizing a one-day seminar on Artificial Intelligent (A1). The venue rental and the speaker fee are $20,000 and $8,000 respectively. The estimated number of participants is 100 and expected profit for the seminar is $50,000. The cost of food and beverage is $520 per participant including running coffee and tea, and an executive lunch. A free complimentary executive lunch will be provided to the speaker. Required: (a) (b) Calculate the total contribution margin and the total registration fee income for the seminar. Calculate the contribution margin ratio. (12 marks) (6 marks)