Franklin Training Services $($FTS$)$ provides instruction on the use of computer software for the employees of its corporate clients. It offers courses in the clients$$ offices on the clients$$ equipment. The only major expense FTS incurs is instructor salaries; it pays instructors $$6,000$ per course taught. FTS recently agreed to offer a course of instruction to the employees of Novak Incorporated at a price of $$700$ per student. Novak estimated that $20$ students would attend the course.

Base your answers on the preceding information.