1. using video conference
Items fixed variable(n=5) variable(n=10) variablen=(20)
development
monitor 2000 60 150 300
video camera 1600 115 250 400
video plasma 3500 100 100 250
programs 2050 200 600 1000
delivery
video transemition 300 10 10 20
internet 1000 10 20 50
local network telephone line 1000 10 10 20
support
instructor salary 500 50 100 200
facilitator salary 500 50 100 200
administratitor salary 700 50 100 200
total 13150 655 1800 3450
AC(N)=FN+V(total cost) 3285 3115 4107.5
fix+var(n=5) fix+veriable(n=10) fix+veriable(n=20)
1 1 1
2 2 2