Any one who did Q2.Jun 2014 about iTTrain please help me understand the caculation of Contribution for each delegates group. I dont understand why with 4 delegate contribution is 28000 and 4 delegates is 56000.
All financial figures are in $
Number of delegates Contribution Fixed overheads Operating profit (loss)
3 0 65,000 (65,000)
4 28,000 65,000 (37,000)
5 56,000 65,000 (9,000)
6 84,000 65,000 19,000
7 112,000 65,000 47,000
8 140,000 65,000 75,000
9 168,000 65,000 103,000
Thank you.
ACCA Forums
SBLAnswer Q2.Jun 2014-iTTrain
The way that I see it is as follows:-
Contribution for 4 delegates = $700 x 40 classes = $28,000
Contribution for 5 delegates = $1,400 x 40 classes = $56,000
Hope this helps.
Ah, yes. I got it. Thanks fs28.
@huongnt said: Any one who did Q2.Jun 2014 about iTTrain please help me understand the caculation of Contribution for each delegates group. I dont understand why with 4 delegate contribution is 28000 and 4 delegates is 56000. All financial figures are in $ Number of delegates Contribution Fixed overheads Operating profit (loss) 3 0 65,000 (65,000) 4 28,000 65,000 (37,000) 5 56,000 65,000 (9,000) 6 84,000 65,000 19,000 7 112,000 65,000 47,000 8 140,000 65,000 75,000 9 168,000 65,000 103,000 Thank you.Please take 6 delegates as this is a an average.
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