Qu) Carol Adams, the director of the True Colours Youth Center, recently hired you as financial controller. you have worked mainly in the for-profit sector as a business analyst for the the first nonprofit organization that you various manufacturing companies. have worked for % is pg up Carol is hoping your knowledge of management costing will help? her assess the viability of each of the program that the center run the center run three programs: Sunggles, Smart kids, and Mosaic. Sunggles provides early childcare aged early literacy program to three years. Smart Kids is an 12 months for proschoolers aged four and five, while Mosaic is an fater-school Program that belends education and fun for kids aged 5- 12 years. Carol has prepared the following Analysis Snuggles . 1 Smart kids Mosaic Total 25 40 so 115 24 38 us 107 Program Capacity # of student) Actual # of student fee per student per month variable cost per student contribution morgin per student $300 $ 200 $ 300 $ 160 $50 $ 95 $205 $140 & Iso Mosaic smart kids Total Snuggle Total contribution $ 18, 285 $3.360 $ 9,225 $ 5,700 Margin per month fixed costs $2,500 $2,000 $ 4,300 $2,800 6 $ 3,478 $4,398 $10,000 Allocated fixed cost $2,174 surplus (Deficit) $ (1,314) $ 222 $577 $(SIS) B Carol's main financial goal is to break even on her cost each year