Training courses of training institutions, fixed cost 500 yuan, variable cost 300 yuan. For example, for 10 training, the number of participants is 50, 70 and 90 respectively, so what is the guaranteed tuition fee? Actually, it's very troublesome to calculate. According to what you wrote, the fixed cost of each issue is 500 yuan and the variable cost is 300 yuan, so you worked out the guaranteed tuition.

My wife and I also run training schools, and my wife did the same, but I always thought it was wrong, and now she has changed.

If you are an accountant or a clerk, this calculation is correct; If you are the boss, this calculation is wrong.