Eezikum is a duo of rap artists currently touring the UK. They still have 11 venues remaining when they are asked to fill in at short notice on a tour of the USA, starting in two days’ time. They will be the first act on stage to warm up the audience in preparation for the big American star whose tour it is. They know that this could establish them in the lucrative North American market but are not sure of the financial implications. There is a cancellation fee of £10,000 for each abandoned concert. Each time they perform in the UK they are paid a fee of £15,000 and their out-of-pocket expenses amount to £2,500. At present, they have no future work commitments once the UK tour is over. If they join the tour of the USA, they will need to buy new equipment compatible with the US electricity supply and safety standards. The cost of this is estimated at £100,000 but it could be sold for £40,000 at the end of the nine-month tour, on their return to the UK. The money is not a problem as they currently have more than £1 million in a deposit account earning interest of 12% a year. The US tour consists of 125 performances, each paying fees of £10,000 and having associated out-of-pocket expenses of £2,000. The airfare for the whole entourage, including a considerable amount of luggage, is £14,500 each way. Additional health insurance will cost £6,000 for the duration of the tour. Travel insurance is £9,000 (three-quarters of their existing annual worldwide policy, which carries a premium of £12,000).

Task:
Calculate the relevant benefit/cost of accepting the US tour.