(Present the entire process and steps as well as the results. I would prefer if you did them on pen and paper and took pictures instead of a computer)

Flexible budget and cost volume and profit Yuquiy Inc. is a native company that is dedicated to offering total quality seminars in hotels on the island. The budget prepared per seminar is presented below. Yuquiy Inc. Budget per Seminar Per unit 40 Activity Levels 30 $ 200 $ 200 $ 8.000 $ 200 Enrolled people Tuition per person Seminar income Variable costs: Books and materials for to distribute Lunches and snacks Fixed costs: Passage Hotel rental Advertising Others S 20 S 25 -800 -1000 -925 -1,600 -1450 -300 $6,075 $ 1,925 Expected operational income per seminar Mr. Peyo Gracia, owner of the company and speaker of the seminars would be pleased with a seminar income of $ 1,925. Yuquiy Inc. is committed to offer 20 seminars during the year that achieve at least 40 enrollment. Required: A. Complete the budget above for the column of 30 people enrolled. (3 points) B. How many people have to attend a seminar to cover all the costs in each seminar? ( 2 points ). Round to the nearest integer