This document provides the costs for producing and distributing an instructional video on CD for 25 students. It outlines the fixed costs of $3,560 for equipment, production, and support. The variable costs are $850 which includes CDs, delivery, and maintenance. With 25 students, the total cost per student is $992.40.

1. Instructional Video using CD
Items Fixded cost Variable cost
Equipment & Devices 500
Production Software 60
CDs 50
Preparing content 100
Editing 100
Recording 100
Directing 200
Burning & Copying 300
Total 1110 300 1410
Delivery
Computers 2000
Headphones 200
CDs 150
Total 2000 350 2350
Maintanance 200
Support
Salary 450
Total 450 200 650
Total Fixed 3560
Total Variable 850
Number of Students 25
Total Cost 992.4