Question $4$

Rania Consultancy runs a training centre in Puchong. The firm charges RM$250$ per

participant. The estimated fixed cost of Rania Consultancy for the period is RM$52,000.$ The

variable costs per participant is expected to be RM$120.$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

RM$80,000.$

c$)$ The profit earned if $900$ participants are trained in the period.

d$)$ The fees that Rania Consultancy should charge if the firm wants to earn a profit of

RM$80,000$from $900$ participants, and all the costs remain as stated.