Roma Inc. runs a private high school on the South Shore of Montreal.The school's mission is to prepare tomorrow's generation to the highest academic standard.The school curriculum is demanding, and Roma Inc. hires the best teachers available, most holding master's degrees and some even PhDs.It charges a much higher price than the other high schools in the region, running one section each of each of the five high school levels in Qubec.The school's financial statements are as follows:

School of 100 Per student students Sales (note 1) 5,000,000 50,000 Teachers' salaries (note 2) 300,000 3,000 Director's salary (note 3) 125,000 1,250 Building's operating cost, including salary of the maintenance and administrative personnel (note 4) 3,000,000 30,000 Textbooks and other academic material 300,000 3,000 (note 5) School's EBITDA 1,275,000 12,750 Per student Per student for (5 hours a day) 1 hour a day Sales (note 1) 50,000 5,000 Teachers' salary (note 2) 3,000 1 Director's salary (note 3) 1,250 Building's operating cost, including salary of the maintenance and administrative personnel (note 4) 30,000 6,000 Textbooks and other academic material 3.000 m (note 5) School's EBITDA 12,750 (2,350)