Question 4 (10 marks)

Arissa Consultancy runs a training centre in Shah Alam. The firm charges RM200 per participant. The estimated fixed cost of Arissa Consultancy for the period is RM80,000. The variable costs per participant is expected to be RM120.The variable costs consist of printed materials , stationery and refreshments. As the Consultant of Arissa Consultancy, find out the following information:

1. The number of participants needed to break even (in unit and in RM).

2. The number of participants that they must have to earn a profit of RM40,000.

3. The profit earned if 1,200 participants are trained in the period.

4. The fees that Arissa Consultancy should charge if the firm wants to earn a profit of RM40,000 from 1,200 participants, and all the costs remain as stated.