Unparalleled Training Seminars Inc., provides high quality professional training aimed at increasing the efficiency of executive management teams. Each training session is six hours and includes breakfast, lunch and coffee throughout. Attendees receive a binder with single-sided color pages of each section covered in the training, a notepad, pen and certificate of achievement at the end of the training. Management of Unparalleled is interested in the cost structure, estimating 3rd & 4th fourth quarter costs and revenues as well as ideas to increase profits. You have been provided the following information for the first two quarters and asked these questions. Q1. What are the: a) Variable cost per training $. b) Total fixed monthly costs $ c) Graph the cost structure $ 25,000 20,000 $ 15,000 Number of Trainings Offered 8 8 10 13 16 14 11 January Februa March April May June Cost to Provide Training 16 16,050 17,850 20,250 22,650 20,850 19,050 10,000 5,000 $ . - 10 15 Q2. Complete: a) The table of estimated costs for July - December b) Plot estimated cost vs. estimated revenue $ 30,000 25,000 Estimated Cost to Provide $ Estimated Trainings 10 15 20,000 10 $ 15,000 19 Estimated Revenue 16,600 24,900 31,540 28,220 19,920 14,940 July August September October November December 10,000 17 5,000 $ - July Dec Aug Sept Oct Nov Revenue ---A- Expense *