1 comma 300 tickets at $ 60 per ticket. There are 175 shows per year. No additional shows can be held as the theater is also used by other production companies. The average show has a cast of 65​, each earning a net average of $ 340 per show. The cast is paid after each show. The other variable cost is a​ program-printing cost of $ 8 per guest. Annual fixed costs total $ 728 comma 000.