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

2. variablen=(20)
300
400
250
1000
20
50
20
200
200
200
3450
4107.5