(program lasts a total of 35 hours) Cost of a lifeguard certification program Cost items description Total Costs $100 ($120.00) ($115.00) INDIRECT COSTS allocated % administrative overhead DIRECT FIXED COSTS Facility rent 4 days Pool rental S10.00 per hour X 12 hours Room rental 55.00 per hour X 23 hours Includes costs for manikin upkeep Subtotal Instructor Salary S30.00 per hour @35 CHANGING FIXED COSTS Class aid for $10.00/class from 16 - 30 participant ($10 x 35) $235.00 $1050.00 $350.00 TOTAL FIXED COSTS $1735.00 VARIABLE COSTS ARC administrative costs Books $5.00 $26.00 TOTAL VARIABLE COSTS $31.00 Participants 10 15 20 25 30 Cost Item Indirect costs COMPLETE THIS SECTION! Direct costs Changing fixed costs Variable costs ($31.00/person) TOTAL COSTS cost per participant What would the cost per participant be if you had 23 participant