Swim4Life Provides Swimming Classes and Training in South East Queensland

question 32

Multiple Choice

Swim4Life provides swimming classes and training in South East Queensland. Swim4Life offers four training levels: Learn to Swim Baby, Learn to Swim Junior, Learn to Swim Senior, Swim Squad. In November 2019, the firm's information system produced the following data $$\begin{array} { | l | l | l | l | l | l | } \hline & \begin{array} { l } \text { No of Swirn } \\\text { Teachers }\end{array} & \text { No of Students } & \text { Area Occupied } & \begin{array} { l } \text { Number of } \\\text { Classes }\end{array} & \text { Direct Costs } \\\hline \text { Baby } & 4 & 20 & 10 \% & 108 & \$ 1,000 \\\hline \text { Jurior } & 3 & 24 & 40 \% & 94 & \$ 1,500 \\\hline \text { Serior } & 5 & 15 & 20 \% & 84 & \$ 3,000 \\\hline \text { Squad } & 3 & 9 & 30 \% & 48 & \$ 1,000 \\\hline\end{array}$$ Regardless of level, students pay $15 per hour for lessons. Only 5 swimmers can be supervised by the teacher in each lesson. Swim4Life also provides lessons to school students who come with their school during school hours. These lessons are provided at a discounted rate of $12 per child.
Costs associated with the Swim4Life operations for November 2019 included:
Facility rent $2,500
Provision of Life Savers $800
Utilities $1,100
Computer equipment depreciation $800
Advertising $400
Training $1,500
If the number of swim teachers is the cost driver for training costs, the total training cost allocated to Learn to Swim Baby would be:

• A) $400
• B) $6,400
• C) $375
• D) $1,500

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Definitions:

Parenting Goal

Objectives or outcomes that parents aim to achieve in the process of raising their children, such as instilling values, ensuring safety, and fostering emotional well-being.

Temperament

An individual's innate predisposition towards emotional reactivity and intensity of behavior.

Developmental Changes

The transformations and growth individuals undergo over their lifespan, including physical, cognitive, emotional, and social changes.

Middle to Late Childhood

The stage of human development that typically ranges from about 6 to 12 years of age, characterized by significant growth in cognitive, emotional, and social domains.