Auckland University plans to offer three short courses for executive managers who want to be CIMA members. Information regarding all three courses is presented in the table below:

SWFT Essntl Tax Individ/Bus Entities 2020
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Auckland University plans to offer three short courses for executive managers who want to be
CIMA members. Information regarding all three courses is presented in the table below:
Table 2: Courses data
Interacting with
the Competitive
Environment
Change
Management
(Course 2)
Evaluation of
Strategic
Options
(Course 3)
(Course 1)
Number of students in each course
90
98
97
Lecturer salary per course
15345
18420
16092
Printed materials per student
102
94
100
Occupancy costs per course
Department overhead per course
14105
14617
14132
$1,074
$2,005
1074
$1,074
Room cleaning and electricity costs per course
1905
$2,065
Marking cost per student
79
64
101
The budgeted number of faculty courses
150
Budgeted faculty overhead costs
The budgeted number of university courses
$222,450
1,120
Budgeted university overhead costs
$3,115,840
The actual number of faculty courses
135
Actual faculty overhead costs
$459,270
The actual number of university courses
1,200
Actual university overhead costs
$3,961,200
- How much is the total fixed cost for the first course (using normal costing)?
- How much is the total fixed cost for the first course (using actual costing)?
- How much is the total cost for the first course based on current student's numbers (using normal costing)?
Transcribed Image Text:Auckland University plans to offer three short courses for executive managers who want to be CIMA members. Information regarding all three courses is presented in the table below: Table 2: Courses data Interacting with the Competitive Environment Change Management (Course 2) Evaluation of Strategic Options (Course 3) (Course 1) Number of students in each course 90 98 97 Lecturer salary per course 15345 18420 16092 Printed materials per student 102 94 100 Occupancy costs per course Department overhead per course 14105 14617 14132 $1,074 $2,005 1074 $1,074 Room cleaning and electricity costs per course 1905 $2,065 Marking cost per student 79 64 101 The budgeted number of faculty courses 150 Budgeted faculty overhead costs The budgeted number of university courses $222,450 1,120 Budgeted university overhead costs $3,115,840 The actual number of faculty courses 135 Actual faculty overhead costs $459,270 The actual number of university courses 1,200 Actual university overhead costs $3,961,200 - How much is the total fixed cost for the first course (using normal costing)? - How much is the total fixed cost for the first course (using actual costing)? - How much is the total cost for the first course based on current student's numbers (using normal costing)?
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