(a) For program to be profitable both companies must recover their respective costs before they can start making profits. So going through options. Let minimum number of students is 63. So Total Revenues = 63 × 2000 = 126000 Rs.Out of which 1 lakh is taken by A and 400 × 63 ⇒ 25200 Rs. is taken by B ∵ 100000 + 25 200 < 126000