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P 2-3 Refer to P 2-1 and P 2-2. Assume the same information, except that the enrolments in Course A are now projected to be 35 students, and in Course B, 45 students. Ten additional students now want to enrol in either Course A or Course B. Required: Which course(s) should be recommended if the dean wants to maximize net revenue? P 2-4 Suppose the faculty of nursing in a university proposes to develop a series of online courses to complement its classroom-based undergraduate program. Based on projected revenue exceeding costs over the five-year estimated life of the project, the dean approves the proposal. A programmer is hired by the faculty to help develop the courses. A learning management system (LMS) specific to the online courses is leased for $20,000 per year for a five-year period. This contract is non-cancellable. Courses in the program will be taught by faculty members, who are paid additional money for this service. At the end of Year 3, the dean must decide whether to close the program. The following financial report for the program has been prepared by the administrative staff: Year 1 Year 2 Year 3 Registration revenue $90,000 $100,000 $110,000 Expenses Course development 10,000 20,000 -0- Instructor salaries 20,000 30,000 40,000 Programmer salary 60,000 60,000 60,000 LMS lease 20,000 20,000 20,000 Total costs 110,000 130,000 120,000 Net revenue (loss) $(20,000) $(30,000) $(10,000) Year 4 and 5 projections are the same as Year 3 results. Required: a. Identify the sunk and opportunity costs at the point of decision. b. Make a recommendation to the dean with supporting calculations State one potential pitfall of your recommendation