Hi! Can you help me with this case study please?

Anglo Continental is a private school for the teaching of foreign languages; currently it operates two main activities:

A. Language High School

It includes 10 classes, two for each of the five levels provided by the secondary school, each composed of a maximum of 20 students. The daily lessons, which last 5 hours, 6 days a week, are carried out from October to June.

B. Evening school

It aims at teaching the French language and it is attended mostly by workers. It comprises 3 levels, for each one there are 3 classes consisting of 15 students each. The evening courses include 2 hours of lessons for 4 days a week. Anglo Continental is housed in a building in the historic center of Milan, and a rental fee of 36,000 per year is paid for it. Towards the end of 2015 two language laboratories have been purchased, which led to an overall investment of 120,000, depreciated over five years according to a proceeding straight-line basis.

The high school teachers are taken regularly throughout the year, while the teachers of the evening school have a contract that binds them for eight months (October to

May)

In July 2016, the director of Anglo Continental received a request for proposal for a series of English courses for employees by three large companies. After several preliminary meetings, on the basis of customers' needs, they were programmed two quarterly modules:

1) OCTOBER-DECEMBER

2) JANUARY- MARCH

Each of them consists of three classes of 8 people, with daily 3-hour lessons for two days a week, to be held during working hours and, more specifically, in the afternoon

slot. On the basis of this program it was necessary to establish for each module a selling price that, on the one hand, allows the company to achieve the job and, on the other, would ensure an adequate profitability. This element constituted a novelty, since the prices of high school and evening classes were usually determined on the basis of the prices made by main competitors. On this issue, at the Anglo Continental there weren't the skills and the competencies to perform the right determination of the selling price. The company made the decision to use the knowledge of an evening student who was majoring in Management. The following information was provided to the student:

1. new courses will impose hiring of 3 additional teachers, who will receive a grossmonthly salary of 600 each;

2. given the unavailability of internal staff, it will be necessary to hire a cleaningcompany for the cleaning of the classrooms in the afternoon, at a cost of 1,000 permonth;

3. the cost of teaching materials for each of the two quarterly modules will be equal to 50 per person;

4. the annual depreciation for all the equipment and furniture of the school (with the exception of language laboratories) amounts to 16,000;

5. the secretarial costs, consisting of two persons, is equal to 53,000 per year;

6. other operating expenses (electricity, telephone, heating) for the following school year, which began on September 1th, are estimated at 113,000;

7. the planned institutional advertising will amount to 15,000.

The student began immediately to work and decided to determine the full cost of each module by adopting as criterion the one-pool basis, which seemed to be the most

appropriate.