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Micromedia offers computer training seminars on a variety of topics. In the semi

ID: 3201436 • Letter: M

Question

Micromedia offers computer training seminars on a variety of topics. In the seminars, each student works at a PC, practising the skill that the instructor has presented. Micromedia is planning a two-day seminar on the use of Microsoft Excel for BQUA2812. The projected fee for the seminar is $300 per student. The cost of the conference room, instructor compensation, lab assistants and promotion is $4800. Micromedia rents computers for its seminars at a cost of $30 per day. Let x be the number of students who enroll in the seminar.

Calculate the break-even point and include the units.

Micromedia offers computer training seminars on a variety of topics. In the seminars, each student works at a PC, practising the skill that the instructor has presented. Micromedia is planning a two-day seminar on the use of Microsoft Excel for BQUA2812. The projected fee for the seminar is $300 per student. The cost of the conference room, instructor compensation, lab assistants and promotion is $4800. Micromedia rents computers for its seminars at a cost of $30 per day. Let x be the number of students who enroll in the seminar.

Explanation / Answer

Let x be the number of students who enroll in the seminar.

here fixed cost =cost of the conference room, instructor compensation, lab assistants and promotion =4800

and variable cost per student =computer rent for 2 days =30*2 =60

as revenue per student =300

hence break even point x =fixed cost/(revenue -variable cost) =4800/(300-60) =$20