The college hosts an adult educational program for local businesses. Student tuition is $150 per semester credit hour. The companies that collaborate with the college supplement school revenue by $100 per semester credit hour for each student. Labor costs are $4,000 per class (independent of student number), material costs are $20 per student per class, and overhead costs are $22,500 per class (independent of student number). Answer the following questions, Q1~Q3. There are 110 students that registered for an IT training course in the program while the maximum class size was set to 45. With a proper number of classes to offer for this course, what is the best multifactor productivity the college can have, where output is gross revenue and input includes all costs? You should show your calculation (e.g., Excel formulas) besides the answer. C