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Adventure Expeditions offers guided back-country hiking/camping trips in Colombi

ID: 2487487 • Letter: A

Question

Adventure Expeditions offers guided back-country hiking/camping trips in Colombia Andes. Adventure provides a guide and all necessary food and equipment at a fee of $50 per person per day. Adventure currently provides an average of 600 guide-days per month in June, July, August, and September. Based on available equipment and staff, maximum capacity is 800 guide-days per month. Monthly variable and xed operating costs are as follows:

Variable Costs Per Person
Food $ 5
Guide salary 25
Supplies 2
Insurance 8
Total $ 40

Fixed Costs
Equipment rental $ 5,000
Administration 5,000
Advertising 2,000
Total $12,000

(A.) A $7 decrease in the daily fee should result in a 300-unit increase in monthly sales. However,

because of capacity constraints, the last 100 guide-days would be provided by subcontracting to

another rm at a cost of $46 per guide-day.

i) Calculate profit increase from increased tours with no changes in prices or costs

ii) Calculate profit decrease from reduction in selling price for all tours

iii) Calculate profit decrease from increase cost of the last 100 tours

iv) Show the increase or decrease in monthly profit.

Explanation / Answer

(i),(ii) and (iii)

(i) (ii) (iii) Revenue       40,000        34,400        38,700 (800 guide-days per month * $50) (800 guide-days per month * $43)($50-$7) (900 guide-days per month * $43)) Less:Variable Cost Food             5        4,000         4,000         4,500 Guide salary           25       20,000        20,000        22,500 Supplies             2        1,600         1,600         1,800 Insurance             8        6,400         6,400         7,200 Total           40       32,000        32,000        36,000 Contibution        8,000         2,400         2,700 Less: Fixed Cost Equipment Rental       5,000 Administration       5,000 Advertising       2,000 Total       12,000        12,000        12,000 Increses outsourcing cost @46         4,600 Profit/(Loss)       (4,000)        (9,600)       (13,900) Increase in loss        (5,600)        (4,300)
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