please answer with datails

(a) Al Khoud Training Center (KTC) is an industrial training company operating in Muscat Knowledge Oasis. Following increased competition and customer expectations, KTC has been forced to revisit its operational strategy and its quality standards. The following budgeted data for 2022 are available: Number of Trainees 5,500 Operating Income OMR24,000 Budgeted Variable Cost per Trainee Budgeted Fixed Cost per Training Trainee's Support Service OMR16 Facilities 14.800 Training Materials OMR21 Salaries 13,000 Foods OMR20 Miscellaneous Products & Services OMR10 Based on the customer survey it conducted, KTC has learned that several improvements to its products and services are required. The improvements would provide the following impacts: Increase in the Number of Trainees Increase in the Total Variable Costs Increase in the Total Fixed Costs 30% 25% 25% You are required to (0) Calculate the budgeted revenue per trainee based on the available data, (4 marks) (8 marks) ( Assuming that budgeted revenue per trainee remains unchanged, explain (with numerical justifications) whether KCT should implement the suggested improvements. 2 Page b) Al Khoud Company is producing Motorcycle parts and is currently in the process of evaluating a specific part named Khoud 11 which cost information is given below. 3 years Muscat & Dubai Development costs Selling Price (Local) Ratio of Sales between Muscat & Dubai Monthly Production Cycle Parts produced per cycle Indirect manufacturing costs per cycle OMR24,000 Production Period OMR51 Markets 1:2 Ratio of Sales to Production 1 Setup costs per cycle 17,000 units Direct production costs per cycle OMR26,000 Delivery charges per cycle OMR12,800 OMR38,000 OMR16,500 Assuming that the selling price for Khoud-11 in Muscat is 50% of that in Dubai, calculate both, the (10 marks) estimated life-cycle revenues for the full production period and the life-cycle operating income for the first year only 31 PB