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Dinner (per person)................................$7 Favors and programs (per p

ID: 2458082 • Letter: D

Question

Dinner (per person)................................$7 Favors and programs (per person)..........$3 Band......................................................$1,500 Tickets and advertising...........................$700 Riverboatrental.....................................$4,800 Floorshow and strolling entertainers.......$1,000 The commitee members would like to charge $30 per person forthe evening's activities. 1. Compute the break-even point for the Extravaganza (in termsof the number of persons that must attend). 2. Assume that only 250 persons attended the Extravaganza lastyear. If the same number attend this year, what price per ticketmust be charged to break even? Dinner (per person)................................$7 Favors and programs (per person)..........$3 Band......................................................$1,500 Tickets and advertising...........................$700 Riverboatrental.....................................$4,800 Floorshow and strolling entertainers.......$1,000 The commitee members would like to charge $30 per person forthe evening's activities. 1. Compute the break-even point for the Extravaganza (in termsof the number of persons that must attend). 2. Assume that only 250 persons attended the Extravaganza lastyear. If the same number attend this year, what price per ticketmust be charged to break even?

Explanation / Answer

1

$8,000

$30

$7 +$3

$10

2

0

0

250x      

        =

10500

x

        =

10500/250

x

        =

$42

Price perTicket   =

$42

1

Break EvenPont      = Total Fixed Cost / (Sellingprice per unit - Variable cost per unit) Total Fixed Cost     = $1500 + $4800 + $700 + $1000           =

$8,000

Selling price per unit =

$30

Variable cost per unit =

$7 +$3

            =

$10

Break EvenPont      = $8000 /$30-$10             = $8000/$20             = $400

2

Sales - variable cost- fixed cost= Profit/loss Assume selling price per unit is x when 250persons 250x-250*10 - $8000 =

0

250x -2500-8000     =

0

250x      

        =

10500

x

        =

10500/250

x

        =

$42

Price perTicket   =

$42

(at break event point no profit no loss)
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