using video conferenceItems fixed variable(n=5) variable(n=10)

developmentmonitor 2000 60 150video camera 1600 115 250video plasma 3500 100 100programs 2050 200 600

deliveryvideo transemition 300 10 10internet 1000 10 20local network \telephone 1000 10 10

supportinstructor salary 500 50 100facilitator salary 500 50 100administratitor salary 700 50 100

total 13150 655 1800

3285 3115AC(N)=F\N+V(total cost)

fix+var(n=5) fix+veriable(n=10)

fix+veriable(n=20)

variablen=(20)

300400250

1000

205020

200200200

3450

4107.5