This document summarizes the costs for an online communication course including production, delivery, and support. Production costs are $2,050 in fixed costs and $730 in variable costs. Delivery costs are $190 in fixed costs and $20 in variable costs. Support costs are $70 in fixed costs and $235 in variable costs. The total costs are $2,310 in fixed costs and $985 in variable costs.

1. Online Communicaton Course
Production Fixed Variable (40) Total
Preparing content 500
Video 100
Audio-visual eqipment 900
HTML editor 150
printing-copyiny material 300 12 480
Softwares 350
Total 2050 730
2780
Delivery Fixed Variable (40) Total
Server 150
Internet connection 20
Moodle rent 40
Total 190 20
210
Support Fixed Variable (40) Total
Equipment maintenance 70
Update Content 50
Moodle guide 30
Technical support 100
Call Centre 55
Total 70 235
305
Final Total 2310 985
1 = Fixed Cost
2= Variable Cost
30%

2. 1 = Fixed Cost
2= Variable Cost
30%
Column C
Column D
70%
Pruduction,Support,Delivery Cost
9%
6%
1= Production Cost
2= Delivery Cost
3=Support Cost
84%