材料全屏Southcott Co is a firm of

材料全屏 Southcott Co is a firm of financial consultants which offers short revision courses on taxation and auditing for professional examinations. The firm has budgeted annual overheads totalling $152,625. Until recently the firm has applied overheads on a volume basis, based on the number of course days offered. The firm has no variable costs and the only direct costs are the consultants' own time which they divide equally between their two courses. The following information relates to the past year and is expected to remain the same for the coming year. All courses run with a maximum number of students (30), as it is deemed that beyond this number the learning experience is severely diminished, and the same centre is hired for all courses at a standard daily rate. The firm has the human resources to run only one course at any one time. 33 【论述题】 Calculate the overhead cost per course for auditing using traditional volume based absorption costing to the nearest dollar.