Swim4Life Provides Swimming Classes and Training in South East Queensland

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
Which of the following is the most logical allocation base for life saver costs if the relevant cost object is Swim Squad?

A) Number of swim teachers
B) Number of customer enquiries
C) Number of class hours
D) Number of students in Learn to Swim Senior

Correct Answer:

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