1. Pet Energy Therapy Association (PETA) treats peoples pets, and has the following cost structure:

Charge per therapy session $ 95

Variable cost per therapy session $ 45

Fixed costs $75,000

They expect to perform 2,000 two-hour session each year (Two people, 8hrs/day, 5 days/week, 50 weeks/year).

D. If only one employee worked, booked fulltime, thus they only perform 1,000 sessions per year, what would be the profit/loss (fixed costs remain the same)?