Smashers Tennis Club runs coaching courses for its junior members. Each course lasts for ten weeks and is priced at £70 for each junior member. Smashers expects each course to attract 12 junior members. Each course is allocated 20 tennis balls for each participating junior at an expected cost of £10 for 20 balls. A professionally qualified tennis coach undertakes each hour-long coaching session over the ten weeks at a cost of £30 per hour.

The club administrator is reviewing the costs and income for the latest junior coaching course and she is trying to understand why the surplus from the course is £438 instead of £420. She tells you that the course actually attracted 16 juniors instead of the 12 expected and that a total of 400 balls had been allocated to and used by juniors on the course. Balls for the latest coaching course had cost 60 pence each. The coach had received an increase in her hourly rate to £33 per hour. The price for each course had been reduced by 10% on the original price in order to attract additional participants.

Required

(a) Calculate the original expected surplus from the coaching course.

(b) Calculate the expected surplus from the coaching course given that 16 juniors were enrolled.

(c) Calculate the actual income and costs for the course.

(d) Calculate variances for income and expenditure and present these in tabular form to reconcile the original expected surplus to the actual surplus.