here in this spread sheet i analyse the total cost of the institution according to number of students per year

1. fixed(100) fixed(200) fixed(300) fixed(400)
development
preparing the content 200 200 200 200
typing 50 50 50 50
editing 25 25 25 25
equipment 300 300 300 300
printing & copying 30 30 30 30
Delivery
mail 20 20 20 20
cds 100 100 100 100
Support
Through the site 400 400 400 400
messages 200 200 200 200
phone calls 300 300 300 300
Total cost 1625 1625 1625 1625

2. variable(100) variables (200) variables(300) variables(400)
20000 40000 60000 80000
5000 10000 15000 20000
2500 5000 7500 10000
30000 60000 90000 120000
3000 6000 9000 12000
2000 4000 6000 8000
10000 20000 30000 40000
40000 80000 120000 160000
20000 40000 60000 80000
30000 60000 90000 120000
162500 325000 487500 650000

3. total(fxd+vari)
1800
1600
1400
de ve lo pme nt De live ry
1200
development cost=607420 pre paring the mail
1000 c o nte nt
delivery cost=120480
typing c ds
support cost=901800 800
e diting Ro w 13
600 e quipme nt Ro w 14
printing & Ro w 15
400
c o pying
200 Ro w 9 S uppo rt
0
fixe d (200)
fixe d (100)
1631500

4. total variables
700000
600000
o pme nt De live ry Thro ug h the
s ite 500000
ring the mail me s s ag e s
400000 variable(100)
nt variables
variables (200
c ds pho ne c alls 300000
variables(300
g Ro w 13 Ro w 20
200000 variables(400
me nt Ro w 14 To tal c o s t
Column A
ng & Ro w 15 100000
ng
S uppo rt 0
me nt cds ite
equip th e s
T hr ough
cost

5. 700000
600000
500000
variable(100) 400000
variables (200)
Row 21
variables(300)
Row 21 300000
variables(400)
Column A
200000
100000
0
Column E Column D Column C Column B

6. Column B