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Working Out the Break Even Point (Case A)
Income
Guests 560 20 11200
Total Income 11200
Expenditure
Cost per
Participant Total
Variable Costs 560 2 1120
Variable Cost 1120
Fixed Costs 10080
Total Cost 11200
Profit 0
No. of
Participants
Ticket
Price
Total
Income
No. of
Participants
Case A
In this simple problem your task is to work out the number of
participants required to ensure the event breaks-even.
The data you need to make your calculation is as follows:
Total Fixed Costs: $10,
Variable Cost per Participant: $2.
Ticket Price per Participant: $
Working Out the Break Even Point (Case B) Income Guests 500 25 12500 Total Income 12500 Expenditure Cost per Participant Total Variable Costs 500 5 2500 Variable Cost 2500 Fixed Costs 10000 Total Cost 12500 Profit 0 No. of Participants Ticket Price Total Income No. of Participants Case B This problem is much the same problem as in Case A except that you are given the number of participants and you must work out what is the minimum price that spectators must be charged. The data you need to make your calculation is as follows: Total Fixed Costs: $10, Variable Cost per Participant: $5. Number of Participants Required: 500
Working Out the Break Even Point (Case C) g on an awards evening in the clubhouse. The ticket d it is expected that 100 people will attend. 00 on entertainment and prizes. he meal per person that can be afforded, if the
Working Out the Break Even Point (Case D)
Venue A - max 500 seats Venue B - max 1000 seats Venue C - max 2000 seats
Income Income Income Guests 500 10 5000 Guests 1000 10 10000 Guests 2000 10 20000 Total Income 5000 Total Income 10000 Total Income 20000 Expenditure Expenditure Expenditure Variable Costs Variable Costs Variable Costs Spectators 500 Spectators 1000 Spectators 2000 Variable Cost per Spectators 5.2 Variable Cost per Spectators 5.2 Variable Cost per Spectators 5. Variable Cost 2600 Variable Cost 5200 Variable Cost 10400 Seats Cost Seats Cost Seats Cost Venue A 500 1200 Venue A 1000 3500 Venue A 2000 9000 Fixed Costs 1200 Fixed Costs 3500 Fixed Costs 9000 Total Cost 3800 Total Cost 8700 Total Cost 19400 Profit 1200 Profit 1300 Profit 600 Case D The committee of a sport organisation is considering three different venues to stage a major fundraising event. Venue A has a maximum seating capacity of 500 people and costs $1,200 to hire. Venue B has a maximum capacity of 1000 and costs $3,500 and Venue C has a maximum capacity of 2000 and costs $9,000. If the variable cost for each participant is $5.20, which venue would be the most profitable at maxmum capacity. No. of Spectators Ticket Price Total Income No. of Spectators Ticket Price Total Income No. of Spectators Ticket Price Total Income
Working Out the Break-Even Point (Case F) Income Total Spectators 25000 Spectator Ticket Price 15 Total Income 375000 Expenditure Variable Costs Total Spectators 25000 Variable Cost per Spectator 3 Variable Cost 75000 Fixed Costs Fixed Cost (Level 1) - Spectators 20,000 or less 200000 Fixed Cost (Level 2) - Spectators over 20,000 300000 Fixed Cost 300000 Total Cost 375000 Profit 0 Case F Fixed Costs if total spectators is 20,000 or less: $200, Fixed Costs if over 20,000 spectators: $300, Variable Cost per Participant: $3. Ticket Price per Participant: $ 15
