Simоn Schооl plаns to offer а Leаdership certificate to its one-year Master’s students. This certificate requires completion of four leadership courses. The current enrollments for these four leadership courses are 23, 32, 36 and 60, respectively. Due to classroom capacity, each course section has a maximum enrollment of 50 students. Faculty members of Simon are paid a fixed salary that covers a fixed set of teaching load. Teaching an extra section beyond this load is compensated on a per-section basis. It is anticipated that the offering the certificate will attract an additional 25 students to Simon, each of whom will take all four leadership courses. Question: What are the relevant costs that Simon should consider when deciding how to price the Leadership certificate?