• • Define the factors used to allocate costs to learning products; Match costs to planned revenues to determine gross margin for a product (factors include no. of offerings, no. of participants, and some cross-subsidization within the same product can occur, e.g. regions vs NCR); Establish an average cost per participant for use in the pricing decision (factors include comparisons with the market, affordability especially for out-of-town participants, reducing disincentives if government-wide objectives are being pursued).
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