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You run a school in Florida. Fixed monthly cost is $5,396.00 for rent and utilit

ID: 2329246 • Letter: Y

Question

You run a school in Florida. Fixed monthly cost is $5,396.00 for rent and utilities, $6,006.00 is spent in salaries and $1,475.00 in insurance. Also every student adds up to $97.00 per month in stationary, food etc. You charge $699.00 per month from every student now.

You are considering moving the school to another neighborhood where the rent and utilities will increase to $11,585.00, salaries to $6,315.00 and insurance to $2,371.00 per month. Variable cost per student will increase up to $195.00 per month. However you can charge $1,199.00 per student. At what point will you be indifferent between your current mode of operation and the new option?

Explanation / Answer

Answer

--Net Income under current mode:

Total revenues

699x

Rent

$               5,396.00

Utilities

$               6,006.00

Insurance

$               1,475.00

Total Fixed Cost

$            12,877.00

Stationery (Variable cost)

97x

Total Cost

12877 + 97x

Net Income

[699x - [12877 + 97x]

= 699x – 97x - 12877

= 602x - 12877

---Net Income under New Option:

Total revenues

1199x

Rent

$         11,585.00

Salaries

$            6,315.00

Insurance

$            2,371.00

Total Fixed Cost

$         20,271.00

Variable cost

195x

Total Cost

20271 + 195x

Net Income

[1199x - (20271 + 195x)]

= 1199x-195x-20271

= 1004x - 20271

Hence, Equation: 602x – 12877 = 1004x – 20271

>602x – 12877 = 1004x – 20271
>20271 – 12877 = 1004x – 602x
>7394 = 402x
>x = 18.39 students or 18 students. = Answer

Total revenues

699x

Rent

$               5,396.00

Utilities

$               6,006.00

Insurance

$               1,475.00

Total Fixed Cost

$            12,877.00

Stationery (Variable cost)

97x

Total Cost

12877 + 97x

Net Income

[699x - [12877 + 97x]

= 699x – 97x - 12877

= 602x - 12877

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