What must be identified when budgeting a diving course?

When budgeting a diving course, it's essential to identify the total associated expenses because this encompasses all costs involved in the course, ensuring that it is financially viable. This includes expenses such as equipment rental, facility usage, insurance, marketing, staff salaries, and any materials provided to students. A comprehensive understanding of these costs allows for accurate pricing of the course and helps to avoid unexpected financial shortfalls.

The other options, while relevant to the overall planning and execution of the diving course, do not directly relate to budgeting in the same way. Instructor qualifications, student age groups, and the location of dives are important factors in the design and delivery of the course, but they do not specifically inform the budgeting process or the financial aspects of running the course. Focusing on identifying total associated expenses is crucial for maintaining a sustainable diving program.