1. video conference course
Items fixed variable (5) variable (10) variable (15)
development
Video conference Equipments 10000 500 1000 1500
Prepairing the content 500 150 300 450
Labtops 700 200 400 600
Software 1000 300 600 600
Total 12200 1150 2300 3150
delivery
video transemition 3000 50 50 100
Web connection 500 20 30 40
telephone connection 2000 20 50 100
Total 5500 90 130 240
support
Equipment maintenance 1000 100 200 500
Technical support 500 100 100 200
Staff salary 20000 1000 2000 4000
call center 100 20 20 30
Total (support) 21600 1220 2320 4730
Total 93500 5080 9650 18060