Unparalleled Training Seminars Inc. provides high quality professional training ained at increasing the efficiency of executive management teams.

High-Low Method Exercise Name Date: 3.9.20 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. 01. What are the a) Variable cost per training $ b) Total fixed monthly costs $ c) Graph the cost structure $ 25,000 Number of Cost to Trainings Provide 20,000 Offered Training Januar 8 $ 15,000 16,050 Februa 17,850 10,000 March 20,250 April 22,650 5,000 May 20,850 19,050 $ - June $ 30,000 25,000 20,000 Q2. Complete: a) The table of estimated costs for July-December b) Plot estimated cost vs. estimated revenue Estimated Estimated Cost to Estimated Trainings Provide Revenue July 10 $ 16,600 August 24,900 September 31.540 October 28,220 November 19,920 December 14,940 15,000 10,000 5,000 $ July Aug Sept Oct Nov Dec Revenue --- Expense- On a separate sheet of paper, write an executive summary detailing your suggestions to increase Unparalleled Training Seminars Incorporated's profits and your findings, you can choose to include the graphs above. Your executive summary must be no more than two pages