1. Will City Racquetball Club's new membership plan and fee structure improve its ability to plan its cash receipts? Explain your answer. If City Racquetball Club were to move away from charging both memberships and hourly court rates they could implement cash planning. The club charges different rates for different times, so the hourly court rates are variable costs. Memberships will be used to determine how much revenue should be generated. Increasing membership fees will help make up for any loss after discontinuing hourly court fees