The document outlines the fixed and variable costs of a course to teach Photoshop using webex. It lists the title, production costs including computers, internet connection, browser, webex, photoshop software, and staff. It then lists the delivery costs which vary based on the number of students (20, 40, 60) including computers, internet connection, webex, and audio equipment. Finally it lists the support costs and calculates the total costs for each level of students (20, 40, 60).