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 al Variable cost per trainings- b) Total fixed monthly costs $ ___ c) Graph the cost structure $ 25,000 Number of Cost to 20,000 Trainings Provide Offered Training 15,000 Januar 8 $ 16,050 Februn 17,850 10,000 March 20,250 22,650 5,000 May 14 20,850 June 11 19,050 $ . April 1015 02. Complete: al The table of estimated costs for luy December b) Plot estimated cost estimated revenue 200 25,000 Estimated Trainings 10 Estimated Cost to Provide 20,000 $ $ 15.000 Estimated Revenue 16,600 24,900 31.540 28.220 19.920 149.00 July August September October November December 10,000 5.000 $ July Aug Sep Oct Nov Revenue Expense