1 A COURSE OVERHEADS

2 Management (ongoing)
3 Secretarial support (ongoing)
4 Recurrent costs
5 B DEVELOPMENT COSTS (OVERHEADS)
6 Management (during development phase)
7 Management (development)
8 Secretarial support (development)

Type of unit
per annum salary
per annum salary

No of units
0.25
1.00

Rate per unit

Costs ($$)
$62,000.00
$15,500.00
$25,600.00
$25,600.00
$41,100.00

Type of unit
per annum salary
per annum salary

No of units
0.50
1.00

Rate per unit

Costs ($$)
$62,000.00
$31,000.00
$25,600.00
$25,600.00

Type of unit
Study guide (50 pp)
Reader (150 pp)
Per 50 pp
Per 50 pp
Type of unit
per hour
per hour
per hour
per DVD
Type of unit
Assignment

No of units
10
1
13
13
No of units
360
225
180
3
No of units
5

Rate per unit

Costs ($$)
$1,800.00
$18,000.00
$1,200.00
$1,200.00
$750.00
$9,750.00
$1,800.00
$23,400.00
Rate per unit
Costs ($$)
$25.00
$9,000.00
$20.00
$4,500.00
$15.00
$2,700.00
$1,200.00
$3,600.00
Rate per unit
Costs ($$)
$750.00
$3,750.00
$132,500.00

C DEVELOPMENT & PRODUCTION COSTS

9
10
11
12
13
14
15
16
17
18
19
20

Development Print
Authoring of study guide
Preparation of a Reader
Editing and design
Copyright
Development DVDs
Development of content
Instructional designer
Production
Copyright
Development of Assignments
Development of Assignments
Total fixed costs of development

21 D MAINTENANCE COSTS (PART OF PRINTED MATERIAL ONLY)

22 Authoring of study guide
Per study guide
Editing and design
Per study guide
23 Copyright
Per study guide
24 Total fixed costs of maintenance
25 Total fixed costs
26
27
28
29
30
31

3
3
3

$1,800.00
$1,200.00
$750.00

$5,400.00
$3,600.00
$2,250.00
$11,250.00
$143,750.00

E ANNUAL PRESENTATION COSTS (all per student)

Student Support
Marking of assignment
Tutor (per class section of 30)
Replication and Distribution
Production study guides

Type of unit
Per assignment
Per Hour and group of 30
Type of unit
Per study guide

No of units
5
30
No of units
10

Rate per unit

Cost/student ($$)
$40.00
$200.00
$19.00
$19.00
Rate per unit
Cost/student ($$)
$8.80
$88.00

32
33
34
35
36
37

Production/replication of Reader
Production/replication of DVD
Packaging and postage
Total variable cost per student
F INCOME (per student per credit)
Fee

Per reader
DVD
Per mailing

1
3
2

Per credit point

$12.00
$16.60
$15.20

$12.00
$49.80
$30.40
$399.20
Income per student
$380.00
$1,140.00

Year 1
No of students
Accumulated
FD depreciated (8 yrs.)
FM depreciated (5 yrs.)
F depreciated
FD annualized
FM annualized
F annualized/per year
F annualized (total)
Aggregate unit costs
TC=F+VxN
AC=F/N+V
Income per student
Income
Profit

132500
11250

41100
16563
2250

132500
11250

17316
2318

399.20

1140

Year 2

Year 3

Year 4

Year 5

180
180
41100
16563

180
360
41100
16563

180
540
41100
16563

180
720
41100
16563

180
900
41100
16563

57663
17316

57663
17316

57663
17316

57663
17316

57663
17316

58416
474286
399.20
546142
3034
1140
205200
-340942

58416
474286
399.20
617998
1717
1140
410400
-207598

58416
474286
399.20
689854
1278
1140
615600
-74254

58416
474286
399.20
761710
1058
1140
820800
59090

58416
474286
399.20
833566
926
1140
1026000
192434

Year 6
180
1080
41100
16563
2250
59913
17316
2318
60734
474286
399.20
905422
838
1140
1231200
325778

Year 7
180
1260
41100
16563
2250
59913
17316
2318
60734
474286
399.20
977278
776
1140
1436400
459122

Year 8
180
1440
41100
16563
2250
59913
17316
2318
60734
474286
399.20
1049134
729
1140
1641600
592466

Total

474286

Year 1
No of students
Accumulated
F annualized (total)
Aggregate unit costs
TC=F+VxN
AC=F/N+V
Income per student
Income
Profit

Year 2

180
180
474286
399
546142
3034
1140
205200
-340942

Year 3

180
360
474286
399
617998
1717
1140
410400
-207598

180
540
474286
399
689854
1278
1140
615600
-74254

Year 4
180
720
474286
399
761710
1058
1140
820800
59090

1800000
1600000
1400000
1200000
1000000
800000
600000
400000
200000
0
180 360 540 720 900 1080 1260 1440

Year 5
180
900
474286
399
833566
926
1140
1026000
192434

Year 6
180
1080
474286
399
905422
838
1140
1231200
325778

Year 7
180
1260
474286
399
977278
776
1140
1436400
459122

F annualized
(total)
TC=F+VxN
Income

900 1080 1260 1440

Year 8
180
1440
474286
399
1049134
729
1140
1641600
592466