Micromedia offers computer training seminars on a variety of topics. in the seminars each student works at a personal computer, practicing the particular activity that the instructor is presenting. Micromedia is currently planning a two day seminar on the use of Microsoft Excel in statistical Analysis. The projected fee for the seminar is P600 per student. the cost for the conference room, instructore compensation, lab assistants, and promotion is P9600. Micromedia rents computers for its seminars at a cost of P120 per computer per day