Written Materials Fixed
Variable(50)
Fixed
Development (5*50)=250
Typing Books Copying equipment
250
250 (7*50)=350
500
500
20 200
20 200
Dilevery CD Web Server(10 hours) Handouts
(5*50)=250
Support Expert Subject Matter Review(5) Guide Books
Total
2000
2000 (2*50)=100
2970 AC=F/N+V
950 2970/50+950=1009.4
2970 2970/100+1900=1929.7
Materials Variable(100)
Fixed Variable(150)
(5*100)=500
(5*150)=750 250
(7*100)=700
(7*150)=1050 500
20 200 (5*100)=500
(5*150)=750
2000 (2*100)=200
1900 2970/100+1900=1929.7
(2*150)=200
2970
2750
2970/150+2750=2769.8