Student or Learner
I need to figure out all of the expenses so taht i can work out how much to charge participants to take part in the course. OR
I need to figure out all of the expenses so that I can work out how much to charge participants who is going to take part in the course.
Which one is correct?
"participants who are"
The first sentence is abbreviating "participants [who want to take part//in order that they may take part]; The second is more specific in that "who are going to take part" implies you have some record of who will be coming.
Which is correct will depend on whether you are planning the fees to quote in a brochure or whether you are amortizing costs across a known number of people.